https://www.taxtmi.com/caselaws?id=123329 The Tribunal overturned the decision to classify goods as per the Customs Tariff Act, 1975, and ordered release after mutilation, rejecting confiscation and penalties under the Customs Act, 1962. The appellants' status as traders did not justify refusal of mutilation, and the Tribunal emphasized the permissibility of mutilation for serviceable goods found in scrap, directing release without penalties. The rejection of the mutilation request based on timing and goods' nature was deemed erroneous, with the Tribunal emphasizing the appellants' genuine intentions and directing release after effective mutilation supervised by Customs. en-us Wed, 06 Feb 2008 00:00:00 +0530 Wed, 13 Sep 2017 09:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123329 The Tribunal overturned the decision to classify goods as per the Customs Tariff Act, 1975, and ordered release after mutilation, rejecting confiscation and penalties under the Customs Act, 1962. The appellants' status as traders did not justify refusal of mutilation, and the Tribunal emphasized the permissibility of mutilation for serviceable goods found in scrap, directing release without penalties. The rejection of the mutilation request based on timing and goods' nature was deemed erroneous, with the Tribunal emphasizing the appellants' genuine intentions and directing release after effective mutilation supervised by Customs. Case-Laws Customs Wed, 06 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123329