https://www.taxtmi.com/caselaws?id=48867 Imported garments declared as pre-mutilated rags were held liable to confiscation because examination showed serviceable garments and mutilation that did not comply with the prescribed norms under the relevant public notice. The Tribunal accepted that the mutilation requirements were binding for import clearance and upheld confiscation of the offending goods. The redemption fine was also sustained because the appellate authority had assessed it by reference to landed cost and margin of profit, and no infirmity was found in that method or quantum. en-us Wed, 27 Dec 2000 00:00:00 +0530 Sat, 07 Aug 2010 09:56:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48867 Imported garments declared as pre-mutilated rags were held liable to confiscation because examination showed serviceable garments and mutilation that did not comply with the prescribed norms under the relevant public notice. The Tribunal accepted that the mutilation requirements were binding for import clearance and upheld confiscation of the offending goods. The redemption fine was also sustained because the appellate authority had assessed it by reference to landed cost and margin of profit, and no infirmity was found in that method or quantum. Case-Laws Customs Wed, 27 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48867