https://www.taxtmi.com/caselaws?id=87761 The Tribunal ruled in favor of the importers, finding that the confiscated goods were correctly mutilated woollen rags eligible for import under the Open General License (OGL). The classification under Customs Tariff Heading No. 63.09 was deemed incorrect, with the goods properly falling under Heading 63.10 for rags. The Tribunal accepted the importers' compliance with mutilation norms and dismissed allegations of misdeclaration and fraudulent intention, setting aside the confiscation order and exonerating the importers from all charges. en-us Fri, 25 Apr 1997 00:00:00 +0530 Sat, 10 Sep 2011 11:39:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87761 The Tribunal ruled in favor of the importers, finding that the confiscated goods were correctly mutilated woollen rags eligible for import under the Open General License (OGL). The classification under Customs Tariff Heading No. 63.09 was deemed incorrect, with the goods properly falling under Heading 63.10 for rags. The Tribunal accepted the importers' compliance with mutilation norms and dismissed allegations of misdeclaration and fraudulent intention, setting aside the confiscation order and exonerating the importers from all charges. Case-Laws Central Excise Fri, 25 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87761