TaxTMI 
TaxTMI 
1998 (9) TMI 235
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....S. Venkataramani, Vice President]. - The appeal has been filed by the Collector of Customs, Bombay against the appellate order dated 29-4-1994 passed by the Collector of Customs, Bombay. The respondents in this case imported a consignment of goods declared as completely premutilated Woollen/Synthetic Rags for the clearance of which they filed Bill of Entry on 27-1-1993 in the Bombay Customs Hou....
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....f the Customs Act. The Assistant Commissioner's order was challenged before the Collector of Customs (Appeals) who disposed of the appeal by passing the present impugned order whereby he held that the goods may be allowed clearance after premutilation without any redemption fine. The Collector (Appeals) took the view that once the goods are cleared after mutilation as per the Public Notice, the qu....
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....f serviceable garments imported along with premutilated garments and levying fine in lieu of confiscation with a direction that on redemption, the garments be cleared after mutilation. The respondents are absent despite Notice. 3. On consideration of the submissions, the Collector (Appeals) has taken the view that once the goods are mutilated and cleared thereafter, giving redemption fine ....
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....is because, when once goods not covered by valid licence are imported, validity of the import has to be adjudicated upon. The condition to clear such goods on redemption after mutilation does not erase the fact, that as imported, the goods were offending goods. The Judgment of the Madras High Court relied upon by the ld. JDR also shows that the contention in the case before the High Court was that....