https://www.taxtmi.com/caselaws?id=446931 The condition of imported goods at the time of import was treated as decisive for classification, while intended end use alone was held insufficient to determine their character. The Tribunal also noted that post-import measures such as mutilation or denaturing may be permitted in appropriate cases to align the goods with policy requirements, and that similar relief had been considered by the jurisdictional High Court. On that basis, the impugned order confirming confiscation and penalties was set aside and the matter was remanded to the adjudicating authority for fresh consideration, including the request for mutilation or denaturing. en-us Thu, 14 Dec 2023 00:00:00 +0530 Fri, 15 Dec 2023 10:53:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446931 The condition of imported goods at the time of import was treated as decisive for classification, while intended end use alone was held insufficient to determine their character. The Tribunal also noted that post-import measures such as mutilation or denaturing may be permitted in appropriate cases to align the goods with policy requirements, and that similar relief had been considered by the jurisdictional High Court. On that basis, the impugned order confirming confiscation and penalties was set aside and the matter was remanded to the adjudicating authority for fresh consideration, including the request for mutilation or denaturing. Case-Laws Customs Thu, 14 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446931