https://www.taxtmi.com/caselaws?id=51126 Imported goods declared as plastic waste and scrap were examined where some containers contained plastic film in roll form. The Tribunal applied its earlier view that, for goods intended to be converted into granules or otherwise processed for export in an export processing zone, the proper course is full mutilation of the offending goods rather than confiscation or penal action based on misdeclaration. On the facts, the confiscation order and enhancement of value were not sustainable, and the goods were directed to be fully mutilated and exported after conversion. en-us Wed, 16 Jan 2002 00:00:00 +0530 Wed, 22 Sep 2010 18:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51126 Imported goods declared as plastic waste and scrap were examined where some containers contained plastic film in roll form. The Tribunal applied its earlier view that, for goods intended to be converted into granules or otherwise processed for export in an export processing zone, the proper course is full mutilation of the offending goods rather than confiscation or penal action based on misdeclaration. On the facts, the confiscation order and enhancement of value were not sustainable, and the goods were directed to be fully mutilated and exported after conversion. Case-Laws Customs Wed, 16 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51126