https://www.taxtmi.com/caselaws?id=83773 Imported rags cut into two to four pieces were treated as completely pre-mutilated for clearance under the Open General Licence entry, because no reliable test or evidence showed that the cuts left the goods restitchable as garments. The Tribunal also held that describing the goods as woollen rags, when they were found to be synthetic rags, did not justify confiscation or penalty, since the licence entry covered both woollen and synthetic rags. On that basis, denial of clearance for incomplete mutilation and the misdeclaration allegation were not sustained, and consequential relief followed. en-us Fri, 11 Nov 1994 00:00:00 +0530 Sat, 16 Jul 2011 16:35:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83773 Imported rags cut into two to four pieces were treated as completely pre-mutilated for clearance under the Open General Licence entry, because no reliable test or evidence showed that the cuts left the goods restitchable as garments. The Tribunal also held that describing the goods as woollen rags, when they were found to be synthetic rags, did not justify confiscation or penalty, since the licence entry covered both woollen and synthetic rags. On that basis, denial of clearance for incomplete mutilation and the misdeclaration allegation were not sustained, and consequential relief followed. Case-Laws Customs Fri, 11 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83773