https://www.taxtmi.com/caselaws?id=118977 The Tribunal allowed the appeals, emphasizing the right to mutilation under Section 24 rules and the appellants' proactive approach in seeking compliance. The judgment highlighted the importance of timing in offering mutilation and the absence of restrictions on traders for such requests. By permitting mutilation and setting aside penalties, the Tribunal ensured fair treatment and compliance with relevant provisions of the Customs Act. en-us Tue, 20 Dec 2005 00:00:00 +0530 Sat, 07 Jul 2012 12:06:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118977 The Tribunal allowed the appeals, emphasizing the right to mutilation under Section 24 rules and the appellants' proactive approach in seeking compliance. The judgment highlighted the importance of timing in offering mutilation and the absence of restrictions on traders for such requests. By permitting mutilation and setting aside penalties, the Tribunal ensured fair treatment and compliance with relevant provisions of the Customs Act. Case-Laws Customs Tue, 20 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118977