TaxTMI 
TaxTMI 
2007 (1) TMI 24
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.... and valued by them at Rs.3,99,346/- @ US$ 110 per MT. The Bill of Entry which was filed for clearing the goods claimed the benefit of Customs Notification No. 20/99. Upon examination of the goods, it appeared to the department that the consignment contained 45 MTs of "Tin Plate Misprints" and 30 MTs of "Secondary/defective cold rolled sheets (8"x 6")" besides 5 MTs of "Light Melting Scrap". The o....
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....e decision of the original authority, the party preferred appeal to the Commissioner (Appeals). Before the appellate authority, apart from challenging the order of the lower authority on various grounds, the appellants requested for permission to mutilate the non-scrap goods. This request was acceded to under Section 24 of the Customs Act. It was directed that, after mutilation, the goods be allow....
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....e for penalty under Section 112 of the Customs Act. It is the argument of ld. SDR that the respondents cannot exonerate themselves from the consequences of misdeclaration by simply abandoning the goods. In this connection, reliance is placed on the Supreme Court's judgment in Collector of Customs, Bombay v. Hardik Industrial Corporation, 1998 (97) E.L.T. 25 (S.C.), wherein, on more or less similar....
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....be cleared as 'waste and scrap' with the benefit of the Notification. Now that the benefit of mutilation stands declined, the direction of the lower appellate authority for permitting clearance of the goods as 'waste and scrap' with the benefit of the Notification is also of no avail to the party. It is also noticed that, in the context of permitting mutilation of goods, ld. Commissioner (Appeals)....