TaxTMI 
TaxTMI 
1990 (3) TMI 71
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....ndings of the Tribunal. The question in each case is whether at the time of entry of the goods these were in such condition as to be entitled to the benefit of the notification of the licence policy and whether these were in pre-mutilated rags, these should be found at the time of entry of the goods in the country. Therefore, when these cross the Customs barriers whether they are in such a stag....
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....tion to the satisfaction of the Customs authorities but the adjudicating authority did not agree to any such offer. This means that the adjudicating authorities went ahead confiscating the goods and imposing penalties despite no clear cut guidelines laid down for the benefit of the importers. On the other hand, as held in the order in the case of Kakkar and Co. and Others the mutilation of garment....
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....es only after the goods have been completely mutilated." We observe that while there is some change in the condition in the 1985-88 Policy vis-a-vis previous policy, the word `completely' occurs in both without laying down the standard of completeness in mutilation. Department has laid down its own standard without any authority to back up its standard. On the other hand, the appellants have furni....
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....he Court has found in that case "Since the duties on strip and skelp are not the same it is absolutely necessary to define the word `skelp' so that there can be no doubt or confusion in the mind either of taxing authority or of the tax payer with regard to the tax liability qua skelp as opposed to strip. "This principle squarely applies in the instant case." Factual examination reports, showing....