2000 (10) TMI 772 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal in part. The Collector (Appeals) decision to set aside confiscation of plastic scrap was overturned. The judgment clarified that goods permitted to be mutilated can still be liable to confiscation. No penalty was imposed due to the value of the consignment and absence of mala fide intent.