https://www.taxtmi.com/caselaws?id=99917 Scrap imports declared with a contemporaneous request to mutilate any serviceable items were treated as bona fide where the record did not show deliberate suppression or misdescription. On that basis, misdeclaration and confiscation were not sustainable, and serviceable goods could be cleared as scrap after mutilation under Customs law and departmental instructions. Once mutilation was permitted and no deliberate misdeclaration was established, the differential duty demand under Section 28, together with redemption fine and penalties on the importer and its Managing Director, also lacked foundation and was set aside. en-us Mon, 27 Nov 2000 00:00:00 +0530 Mon, 30 Jan 2012 15:49:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99917 Scrap imports declared with a contemporaneous request to mutilate any serviceable items were treated as bona fide where the record did not show deliberate suppression or misdescription. On that basis, misdeclaration and confiscation were not sustainable, and serviceable goods could be cleared as scrap after mutilation under Customs law and departmental instructions. Once mutilation was permitted and no deliberate misdeclaration was established, the differential duty demand under Section 28, together with redemption fine and penalties on the importer and its Managing Director, also lacked foundation and was set aside. Case-Laws Customs Mon, 27 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99917