https://www.taxtmi.com/caselaws?id=346443 The Tribunal ruled in favor of the appellant, rejecting the order for mutilation of imported goods. It found the Chartered Engineer's report unreliable due to lack of expertise and supporting evidence, emphasizing the need for market enquiry and testing from a Government Laboratory. The goods were to be provisionally released based on declared invoice value, with the importer required to furnish a bond. The decision highlighted the importance of concrete evidence and expert validation in determining the nature and classification of imported goods, dismissing the requirement for mutilation. en-us Wed, 09 Aug 2017 00:00:00 +0530 Mon, 29 Jan 2018 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346443 The Tribunal ruled in favor of the appellant, rejecting the order for mutilation of imported goods. It found the Chartered Engineer's report unreliable due to lack of expertise and supporting evidence, emphasizing the need for market enquiry and testing from a Government Laboratory. The goods were to be provisionally released based on declared invoice value, with the importer required to furnish a bond. The decision highlighted the importance of concrete evidence and expert validation in determining the nature and classification of imported goods, dismissing the requirement for mutilation. Case-Laws Customs Wed, 09 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346443