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2013 (10) TMI 628 - AT - CustomsApplication for Stay of Operation or order – assessee imported Heavy Melting Scrap – Confiscation of Goods – Redemption Fine – Held that:- Revenue contended that Section 24 of the Customs Act. 1962, provides for mutilation - But there was no rules prescribed by the Central Government for mutilation of HMS and therefore, the allowing of mutilation of the goods by the Commissioner (Appeals) was not legal and proper - Relying upon Sri Tirupathi Plastics Vs. UOI and others [1992 (3) TMI 352 - MADRAS HIGH COURT] - case laws cited by both sides and the matter was an arguable one, which will be decided at the time of appeal hearing at length - stay of operation of the impugned order was allowed – Stay Petition allowed.
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