https://www.taxtmi.com/caselaws?id=359955 Imported goods found in mixed condition were treated as substantially matching the declared scrap description and the relevant ISRI specification, so the requirement of mutilation as a condition for provisional release was found unwarranted. The later reports were not considered sufficient to justify remand for fresh examination, and provisional release was permitted on modified terms based on the declared value and bond conditions. The minority view favoured re-examination by the adjudicating authority, but the majority did not accept that approach. The mutilation condition was therefore set aside and release was ordered without remand. en-us Mon, 26 Mar 2018 00:00:00 +0530 Tue, 13 Nov 2018 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359955 Imported goods found in mixed condition were treated as substantially matching the declared scrap description and the relevant ISRI specification, so the requirement of mutilation as a condition for provisional release was found unwarranted. The later reports were not considered sufficient to justify remand for fresh examination, and provisional release was permitted on modified terms based on the declared value and bond conditions. The minority view favoured re-examination by the adjudicating authority, but the majority did not accept that approach. The mutilation condition was therefore set aside and release was ordered without remand. Case-Laws Customs Mon, 26 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359955