2021 (2) TMI 920 - MADRAS HIGH COURT - Customs

Head Note / Extract:
Seeking provisional release of goods - stand of the petitioner is that they have already been mutilated and that therefore, their import is free - HELD THAT:- When the petitioner is entitled to call upon the customs authority to mutilate the goods and clear them thereafter and when the petitioner has not invoked his right under Section 110 of the Customs Act, 1962, the third respondent could not have passed the impugned order. In this view of the matter, the impugned order is quashed. The respondents are directed to permit the petitioner to have the goods mutilated at the cost of the petitioner, but under the supervision of the third respondent. As agreed by the petitioner, the goods of mutilation will be included in FOB. The entire exercise will be concluded within a period of three weeks from the date of receipt of a copy of this order. The petitioner has to comply with the other formalities and the respondents will also facilitate the implementation of this order. Petition allowed - decided in favor of petitioner.