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2016 (9) TMI 622 - HC - CustomsDetention of goods - Heavy Melting Scrap - Re Rollable Steel Scrap - inspection by chartered engineer - the goods fall in the category of Seconds & Defective CRGO Silicon Steel Strips in Slit Coil Form and Seconds and Defective Cold Rolled Grain Oriented Steel Sheets/ Strips cut to different shapes and sizes - are all goods capable of being re-used? - Held that: - To take care of the apprehension expressed by the Department that the material can be re-used, the petitioner had offered its mutilation at his own cost before it is released. Even part of scrap also can be used as such or with some modification. The petitioner should be permitted to do that - the goods released on provisional basis. The Department shall be at liberty to issue show cause notice to the petitioner for any alleged violation of the provisions of the Customs Act. The petitioner will pay the duty on the material imported as scrap and further furnish surety and undertaking to pay the duty, penalty and interest, if any, as may be leviable on such goods, if these are found to be other than scraps - petition disposed off - decided partly in favor of petitioner.
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