https://www.taxtmi.com/caselaws?id=45953 Imported goods that were misdeclared had already been dealt with by mutilation and release in part, while the remaining goods were covered by the Collector's proceedings, where redemption fine and duty were paid and the order had attained finality. On that footing, nothing material survived in the appeal and it was dismissed as infructuous. The Court also recorded that, in cases of misdeclared imports, the High Court ought not to have entertained the writ or granted relief directing consideration of mutilation and release in the manner it did. en-us Wed, 01 Aug 2001 00:00:00 +0530 Wed, 14 Jul 2010 18:11:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45953 Imported goods that were misdeclared had already been dealt with by mutilation and release in part, while the remaining goods were covered by the Collector's proceedings, where redemption fine and duty were paid and the order had attained finality. On that footing, nothing material survived in the appeal and it was dismissed as infructuous. The Court also recorded that, in cases of misdeclared imports, the High Court ought not to have entertained the writ or granted relief directing consideration of mutilation and release in the manner it did. Case-Laws Customs Wed, 01 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45953