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2021 (10) TMI 544 - HC - CustomsSeeking permission to mutilate the imported goods - Waste Paper – White Wet Strength Waste - section 24 of Customs Act - HELD THAT:- It is the claim of the petitioner that, it is only a waste paper and it has not been mis-declared, therefore, the petitioner is entitled to get release of the goods by paying the proper customs duty, or else, in case, if the respondent raises any doubt still about the goods in question, the petitioner is ready to mutilate the same, and therefore, such permission can be granted to them under Section 24 of the Customs Act. If that is the claim of the petitioner, that can very well be considered by the respondent Customs Department and accordingly, the plea of the petitioner raised in the representation dated 16.03.2021 can be decided and disposed of in the manner known to law, within a stipulated period, on merits. There shall be a direction to the respondents to consider the representation of the petitioner dated 16.03.2021, and pass orders thereon, on merits and in accordance with law - Petition disposed off.
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