2002 (8) TMI 625

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....vocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Gaurav Enterprises, the respondent in this appeal imported a consignment described as plastic scrap which on examination was found to contain some quantity of plastic sheets. The importer explained the adjudicating authority that the goods were considered to be unserviceable in the United States of America where they had ....

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....ered in terms of Section 24 of the Customs Act, 1962. The provision of this section will apply with regard to classification and assessment of the goods permitted to be mutilated. They will however have no applicability so far as the permissibility of the goods to import is concerned. If the sheets required a licence in terms of the import policy, failure to produce the licence cannot be explained....