https://www.taxtmi.com/caselaws?id=88645 Imported synthetic rags were treated as completely pre-mutilated goods because the examination showed the garments had been cut into pieces with the top portion missing, and earlier Tribunal rulings had accepted goods cut into two or more pieces as sufficiently mutilated in the absence of a definite statutory test. The public notice relied on by the lower authorities could not govern the issue because it had been struck down. Applying the principle that ambiguity in the import policy should not be construed against the importer, the Tribunal held the goods were rags rather than worn garments, so confiscation and the requirement of a specific licence were unsustainable. en-us Fri, 24 Apr 1998 00:00:00 +0530 Tue, 20 Sep 2011 13:22:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88645 Imported synthetic rags were treated as completely pre-mutilated goods because the examination showed the garments had been cut into pieces with the top portion missing, and earlier Tribunal rulings had accepted goods cut into two or more pieces as sufficiently mutilated in the absence of a definite statutory test. The public notice relied on by the lower authorities could not govern the issue because it had been struck down. Applying the principle that ambiguity in the import policy should not be construed against the importer, the Tribunal held the goods were rags rather than worn garments, so confiscation and the requirement of a specific licence were unsustainable. Case-Laws Customs Fri, 24 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88645