https://www.taxtmi.com/caselaws?id=89855 Imported goods are to be judged for confiscation and redemption on the condition in which they were imported. Where a consignment declared as premutilated rags was found to contain serviceable garments, that portion was treated as offending goods because it was unauthorised, not eligible for OGL clearance, and covered by no valid licence. Mutilation before clearance did not remove the misdeclaration or cure the import defect. Redemption fine therefore remained imposable, and confiscation with fine and penalty was restored. en-us Fri, 04 Sep 1998 00:00:00 +0530 Fri, 30 Sep 2011 11:29:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89855 Imported goods are to be judged for confiscation and redemption on the condition in which they were imported. Where a consignment declared as premutilated rags was found to contain serviceable garments, that portion was treated as offending goods because it was unauthorised, not eligible for OGL clearance, and covered by no valid licence. Mutilation before clearance did not remove the misdeclaration or cure the import defect. Redemption fine therefore remained imposable, and confiscation with fine and penalty was restored. Case-Laws Customs Fri, 04 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89855