2004 (11) TMI 392

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....d by the Revenue (Appellant)) seeks stay of operation of the impugned order of the Commissioner (Appeals), wherein mutilation of the imported goods was allowed by the lower appellate authority. The Revenue, in the captioned appeal, is up in arms against such mutilation. Ld. SDR has sought to explain the Revenue's challenge to mutilation. It is submitted that, if the impugned order allowing mutilat....

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....goods imported by them. No evidence has been made available. I also queried both sides as to whether any rules were framed by the Central Government under Section 24 of the Customs Act providing for mutilation of imported goods. Ld. SDR has submitted that no such rules have been framed. I am at a loss to understand as to how any authority can venture into permitting mutilation of the imported good....