https://www.taxtmi.com/caselaws?id=106500 Mutilation of imported plastic scrap under section 24 of the Customs Act, 1962 affects classification and assessment, but it does not cure an otherwise prohibited or licence-dependent import. Where the goods were import-restricted and no licence was produced, mutilation did not remove liability to confiscation under section 111(d). However, the absence of deliberate contravention, the treatment of the goods as scrap in the country of origin, and the fact of prior mutilation were relevant in limiting monetary consequences. The goods remained liable to confiscation in principle, but no further redemption fine beyond the penalty already paid was warranted. en-us Fri, 23 Aug 2002 00:00:00 +0530 Wed, 14 Mar 2012 14:59:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106500 Mutilation of imported plastic scrap under section 24 of the Customs Act, 1962 affects classification and assessment, but it does not cure an otherwise prohibited or licence-dependent import. Where the goods were import-restricted and no licence was produced, mutilation did not remove liability to confiscation under section 111(d). However, the absence of deliberate contravention, the treatment of the goods as scrap in the country of origin, and the fact of prior mutilation were relevant in limiting monetary consequences. The goods remained liable to confiscation in principle, but no further redemption fine beyond the penalty already paid was warranted. Case-Laws Customs Fri, 23 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106500