Customs Act, 1962
24. Power to make rules for denaturing or mutilation of goods.
- The Central Government may make rules for permitting at the request ... owner the denaturing or mutilation of imported goods which are ordinarily used for more than one purpose so as to render them unfit
whether the goods have been sent on mutilation or not, question of release on mutilation of the goods in question cannot arise at all. Therefore ... depend on the question that the goods have become unserviceable, if the goods are made unserviceable on mutilation, in my view, the goods
dispute about mutilation of the goods normally the importer is permitted to get the goods mutilated before clearance. It was observed in that case ... made the offer of mutilation was relevant. If at the very outset, the respondent had asked for mutilation of the goods, that might have been
authority had suspected any irregularity, it could have immediately got the goods mutilated and ordered the release thereof.
29. Why did the authority ... goods were released only in September 2000 when a Bench of this Court had passed an order for the release of goods after mutilation
release of the consignment after mutilation. Thereafter, the appellants once again requested the Commissioner of Customs for mutilation of goods ... goods is misplaced as the facts are distinguishable. In that case, the respondents therein were willing to have the goods mutilated. They expressed their willingness
have misdeclared the goods. If it is held that they misdeclared the goods, they cannot be permitted to mutilate them. In one of the invoices ... misdeclaring the goods, rendered the goods liable to confiscation under Section 111 . Now that we have found no misdeclaration of the goods by the importer
have misdeclared the goods. If it is held that they misdeclared the goods, they cannot be permitted to mutilate them. In one of the invoices ... mutilate the goods, it need not necessarily be held that they are conceding misdeclaration of the goods as scrap. The plea for mutilation
when the prohibited goods have been concealed along with the
goods freely importable with an intention to defraud the revenue, mutilation of
the said goods ... been mutilated and if the
consignment contains usable paper, the Importer is agreeable to mutilate
them and bear the cost of such mutilation. This aspect
Invoice which described the goods as Old Synthetic Rags (Completely premutilated) and also that the goods were found insufficiently mutilated and not conforming ... mutilation, the Department could order further mutilation. The Ld. Counsel, further, urged that the appellants have placed orders with the suppliers only for pre-mutilated
duty on the basis that the offending goods were not scrap. Since the goods were mutilated they will be chargeable to duty only ... goods were not scrap and ordered confiscation besides imposing penalty and fixing redemption fine. The Tribunal directed the entire quantity of goods to be mutilated
