https://www.taxtmi.com/caselaws?id=94879 Imported paper claimed as scrap and unusable in roll form could be assessed under Section 24 as waste on mutilation where the customs authorities could not rebut the importer's claim and the goods were treated as waste paper in the country of export. The Tribunal accepted that the inability to test the goods supported application of Section 24, and the existence of a confiscation order did not prevent that assessment. The department's objection that mutilation had not been carried out was not, by itself, a ground to overturn the assessment order; confiscation could still be pursued separately in accordance with law if the mutilation condition remained unfulfilled. en-us Fri, 23 Jun 2000 00:00:00 +0530 Mon, 05 Dec 2011 15:37:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94879 Imported paper claimed as scrap and unusable in roll form could be assessed under Section 24 as waste on mutilation where the customs authorities could not rebut the importer's claim and the goods were treated as waste paper in the country of export. The Tribunal accepted that the inability to test the goods supported application of Section 24, and the existence of a confiscation order did not prevent that assessment. The department's objection that mutilation had not been carried out was not, by itself, a ground to overturn the assessment order; confiscation could still be pursued separately in accordance with law if the mutilation condition remained unfulfilled. Case-Laws Customs Fri, 23 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94879