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1998 (9) TMI 86 - SC - CustomsWhether the offer for further mutilation of the goods could have been accepted would arise only in a case where the import is found to be bona fide and the matter only related to the extent of mutilation of the goods which had been imported? The appellant could not claim the benefit of the offer to have the goods to be further mutilated to avoid confiscation in the present case where it was found that there was a fraud in the entire process of import. The decision of this Court in Collector of Customs v. Swastika Woollen Industries (1990 (3) TMI 71 - SUPREME COURT OF INDIA) has, therefore, no application in the facts of the present case.
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