https://www.taxtmi.com/caselaws?id=448384 Imported goods supported by contemporaneous commercial documents and a recognised pre-shipment inspection certificate may be treated as scrap, and Customs cannot reject the declared description or value without cogent evidence of misdeclaration or contrary technical proof. A request for mutilation need not be denied merely because it is made after departmental examination where the importer had no shown knowledge that the consignment contained serviceable material. On that basis, the goods were directed to be mutilated under customs supervision and cleared as scrap, with the adverse confiscation, redemption fine and penalty 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 Imported goods supported by contemporaneous commercial documents and a recognised pre-shipment inspection certificate may be treated as scrap, and Customs cannot reject the declared description or value without cogent evidence of misdeclaration or contrary technical proof. A request for mutilation need not be denied merely because it is made after departmental examination where the importer had no shown knowledge that the consignment contained serviceable material. On that basis, the goods were directed to be mutilated under customs supervision and cleared as scrap, with the adverse confiscation, redemption fine and penalty set aside. Case-Laws Customs Fri, 05 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448384