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2018 (5) TMI 1475 - AT - CustomsMutilation of goods - scrap imported - Held that: - in view of the principles of law settled by this Tribunal in DEWAN STEEL INDUSTRIES VERSUS COMMISSIONER OF CUSTOMS, AMRITSAR [2008 (2) TMI 128 - CESTAT, NEW DELHI], where under this Tribunal has directed clearance of imported goods after mutilation and conversion into scrap. It is directed that before clearance of the imported scrap, the same could be mutilated and allowed to be cleared as scrap at the cost of the appellant - appeal allowed.
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