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    <title>2000 (10) TMI 772 - CEGAT, MUMBAI</title>
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    <description>Imported plastic scrap found to contain a substantial portion of serviceable goods remained liable to confiscation, because a direction for mutilation before home consumption did not negate confiscation and mutilation could coexist with it; the confiscation order was restored. Penalty was not sustained, as the extent of serviceable goods, the redemption fine already imposed, the consignment value, and the absence of mala fide showed no sufficient factual basis for additional penal action. The result was a partial allowance of the appeal, with confiscation upheld and penalty set aside.</description>
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      <title>2000 (10) TMI 772 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=99869</link>
      <description>Imported plastic scrap found to contain a substantial portion of serviceable goods remained liable to confiscation, because a direction for mutilation before home consumption did not negate confiscation and mutilation could coexist with it; the confiscation order was restored. Penalty was not sustained, as the extent of serviceable goods, the redemption fine already imposed, the consignment value, and the absence of mala fide showed no sufficient factual basis for additional penal action. The result was a partial allowance of the appeal, with confiscation upheld and penalty set aside.</description>
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