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4.1 Ld.A.R. appearing for the Revenue submitted that in all these cases the respective importers/respondents had filed bills of entry in for import of goods declared as old and used worn clothing. Such goods were being regularly imported by various importers through the port of Kolkata for the past many years. As per the previous norms and practices which were being followed by the Kolkata Custom House and other Custom Houses in respect of such import goods, valuation of the impugned goods was fixed as per the guidelines of the Directorate of Valuation. Also as such import goods were declared as old and used, therefore as per the existing provisions of the Export & Import Policy/Foreign Trade Policy/ITC (HS) Classification of Export & Import. A licence was required for import of such goods. The importers could not produce any such licence covering the import goods.