https://www.taxtmi.com/caselaws?id=346443 A mutilation requirement for provisional release of imported goods was found unjustified where the department's scrap classification rested mainly on an uncorroborated visual examination. The Chartered Engineer's report was not supported by market enquiry, laboratory testing, metallurgical evidence, or overseas verification, and that weakness also affected consignments described as new CRGO sheets. In the absence of reliable technical or market evidence displacing the declared description, the goods were treated as releasable on a provisional basis against declaration value and bond conditions, without the mutilation condition. 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 A mutilation requirement for provisional release of imported goods was found unjustified where the department's scrap classification rested mainly on an uncorroborated visual examination. The Chartered Engineer's report was not supported by market enquiry, laboratory testing, metallurgical evidence, or overseas verification, and that weakness also affected consignments described as new CRGO sheets. In the absence of reliable technical or market evidence displacing the declared description, the goods were treated as releasable on a provisional basis against declaration value and bond conditions, without the mutilation condition. Case-Laws Customs Wed, 09 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346443