https://www.taxtmi.com/caselaws?id=380948 Imported goods found to contain some serviceable portions were still treated as scrap where the material was capable of heavy melting use and the importer sought mutilation. Following a prior Tribunal approach, the note states that mutilation and clearance as scrap at the importer's cost was the course, rather than sustaining reclassification, value enhancement, confiscation, redemption fine, or penalty. The dispute was thus resolved in favour of allowing clearance of the goods as mutilated scrap. en-us Wed, 13 Mar 2019 00:00:00 +0530 Sat, 01 Jun 2019 07:54:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380948 Imported goods found to contain some serviceable portions were still treated as scrap where the material was capable of heavy melting use and the importer sought mutilation. Following a prior Tribunal approach, the note states that mutilation and clearance as scrap at the importer's cost was the course, rather than sustaining reclassification, value enhancement, confiscation, redemption fine, or penalty. The dispute was thus resolved in favour of allowing clearance of the goods as mutilated scrap. Case-Laws Customs Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380948