2021 (2) TMI 920

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....r. Justice G.R. Swaminathan For the Petitioner : Mr.A.K.Jayaraj For the Respondents : Mr.R.Aravindhan ORDER Heard the learned counsel appearing for the petitioner and the learned Standing Counsel appearing for the respondents. With the consent of learned counsel on either side, the Writ Petition is taken up for final disposal at the admission stage itself. 2.The petitioner had impor....

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....ng provisional release that is challenged in this writ petition. Even while asserting that the imported goods have already been mutilated, the petitioner's counsel would state that if according to the respondents, the goods are serviceable items, the petitioner is ready to get them totally mutilated to the satisfaction of the customs authority and under their supervision. 4.The petitioner&#....

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....ovision in favour of the assessee. The petitioner's counsel draws my attention to the case laws enclosed in the typed set of papers, in which, it has been held that if the Revenue was of the view that the goods in question were serviceable, it was within their power to convert the same into waste and scrap, as requested by the assessee, and clear the goods thereafter. 6.I find that this pro....