https://www.taxtmi.com/caselaws?id=448384 CESTAT Bangalore allowed appeal for release of imported goods after mutilation under Customs supervision. Appellant sought goods release or mutilation to use as scrap, initially denied as request came post-detection. Tribunal found appellant was bona fide actual user, not trader disguised as scrap dealer. Pre-shipment inspection confirmed goods were unshredded. Following precedent, Tribunal directed goods release after effective mutilation under Customs supervision, clearing as scrap at declared values with appropriate duty payment. Confiscation, penalty, and redemption fine set aside. en-us Fri, 05 Jan 2024 00:00:00 +0530 Fri, 09 Aug 2024 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448384 CESTAT Bangalore allowed appeal for release of imported goods after mutilation under Customs supervision. Appellant sought goods release or mutilation to use as scrap, initially denied as request came post-detection. Tribunal found appellant was bona fide actual user, not trader disguised as scrap dealer. Pre-shipment inspection confirmed goods were unshredded. Following precedent, Tribunal directed goods release after effective mutilation under Customs supervision, clearing as scrap at declared values with appropriate duty payment. Confiscation, penalty, and redemption fine set aside. Case-Laws Customs Fri, 05 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448384