https://www.taxtmi.com/caselaws?id=95745 The Tribunal allowed the appellant, a paper manufacturer, to mutilate the imported goods declared as 'waste paper/box board cuttings' to demonstrate their intended use for pulping. The goods were initially misclassified, leading to confiscation under Section 111(m) of the Customs Act. The Tribunal, considering evidence and precedents, permitted mutilation under Section 24 of the Customs Act and reclassified the goods as waste paper for clearance. It found no evidence of misdeclaration or intent to deceive, setting aside the order, allowing the appeal, and ordering clearance post verification of mutilation. en-us Tue, 03 Oct 2000 00:00:00 +0530 Wed, 14 Dec 2011 16:32:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95745 The Tribunal allowed the appellant, a paper manufacturer, to mutilate the imported goods declared as 'waste paper/box board cuttings' to demonstrate their intended use for pulping. The goods were initially misclassified, leading to confiscation under Section 111(m) of the Customs Act. The Tribunal, considering evidence and precedents, permitted mutilation under Section 24 of the Customs Act and reclassified the goods as waste paper for clearance. It found no evidence of misdeclaration or intent to deceive, setting aside the order, allowing the appeal, and ordering clearance post verification of mutilation. Case-Laws Customs Tue, 03 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95745