https://www.taxtmi.com/caselaws?id=210778 The court upheld the lower Appellate Authority's decision to release the goods upon mutilation, finding no legal infirmity in the ruling. The goods, declared as heavy melting scrap but imported as machinery, were certified by Chartered Engineers to have a residual life of 8 years. The court dismissed the Revenue's appeal, as there was no evidence to support the Department's claim that the goods were usable beyond the certified period without major repair, especially given the lapse of 18 months from import. en-us Tue, 10 Jan 2012 00:00:00 +0530 Wed, 30 Oct 2013 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210778 The court upheld the lower Appellate Authority's decision to release the goods upon mutilation, finding no legal infirmity in the ruling. The goods, declared as heavy melting scrap but imported as machinery, were certified by Chartered Engineers to have a residual life of 8 years. The court dismissed the Revenue's appeal, as there was no evidence to support the Department's claim that the goods were usable beyond the certified period without major repair, especially given the lapse of 18 months from import. Case-Laws Customs Tue, 10 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210778