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2024 (1) TMI 783 - AT - CustomsSeeking release of the goods or allow mutilation of the goods so as to use them as scrap - request denied on the ground that request for mutilation was made only after the offence was detected - rejection of declared value - confiscation - redemption fine - penalty - HELD THAT:- In the case of PRINCE FORTIFIED STEELS PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS, TUTICORIN AND VICE-VERSA [2018 (5) TMI 270 - CESTAT CHENNAI], the Tribunal has held that It is confirmed that appellant is not a trader of imported goods in the guise of scrap for trading purpose. Therefore, bona fide of the appellant is justified being actual user. We also find that pre-shipment inspection certificate clearly indicates that HMSS supplied was ‘unshredded’. In view of the decisions relied upon by the appellant, if the goods are yet to be cleared, we direct that the goods may be released to the appellants after effective mutilation under the Customs supervision (as per the request of the appellant), thereby rendering them as scrap. Scrap so generated after mutilation will be cleared on payment of appropriate Customs duty as per the values declared by the appellant in the documents presented before the authorities. The impugned order is set aside along with confiscation and imposition of penalty and redemption fine - Appeal allowed.
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