1995 (9) TMI 129

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....ent. [Order]. - This is an appeal against the order of the Additional Collector of Customs, Bombay. 2. The order was passed with reference to a consignment imported by the appellant described as pre-mutilated synthetic rags, and weighing 40,000 kgs. net. On examination, 2528 kgs. were found to be synthetic garments cut into two pieces, 1873.60 kgs. to be serviceable (woollen) garments and....

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.... Central Excise - 1988 (35) E.L.T. 718 (Tribunal) confirmed by the Supreme Court in its judgment reported in 1989 (42) E.L.T. 44 (SC). He also cited the decision of the Rajasthan High Court in Swastika Woollen Industries (P) Ltd. v. Union of India - 1992 (62) E.L.T. 17 with regard to the public notices issued by the Collector. 4. Sh. B.D. Bhagat, D.R. supported the order of the Additional ....

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....that the Collector of Customs would not be the `Customs Authorities' for the purpose of notifying the standard of mutilation. It had also held that the standard prescribed in the public notices were not capable of practical implementation. The Court had prescribed its own standard for mutilation as under : "Rags should be so worn out or soiled that it must appear to be beyond clearing or repair....

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....t appeared that, in the manner in which they were imported they were capable of more than one use. 7. The actual examination report of the consignment says that about 70% of the goods are not properly mutilated, 25% properly mutilated and 5% found to be garments, as there is no cutting/chopping. There is much to be said for the appellant's claim that the serviceable garments are only aroun....