https://www.taxtmi.com/caselaws?id=117018 Imported consignments declared as plastic waste and scrap were found to contain useable plastic rolls and other articles outside the permitted forms, so the declarations fell outside the import conditions and the goods were liable to confiscation with denial of exemption. Mutilation could not be ordered to regularise a non-bona fide import, particularly where no enabling rule was shown. The declared transaction value was also rejected because the goods were not as declared, but the enhanced valuation required modification on the available evidence, with duty to be recalculated accordingly. en-us Mon, 26 Sep 2005 00:00:00 +0530 Tue, 19 Jun 2012 15:50:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117018 Imported consignments declared as plastic waste and scrap were found to contain useable plastic rolls and other articles outside the permitted forms, so the declarations fell outside the import conditions and the goods were liable to confiscation with denial of exemption. Mutilation could not be ordered to regularise a non-bona fide import, particularly where no enabling rule was shown. The declared transaction value was also rejected because the goods were not as declared, but the enhanced valuation required modification on the available evidence, with duty to be recalculated accordingly. Case-Laws Central Excise Mon, 26 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117018