TMI Blog1990 (3) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... Nambiar, Member (J)]. - The appellants have filed this appeal against the orders passed by the learned Collector of Customs, Custom House, Calcutta in order No. S33-49/87A(3) dated 9-12-87. The learned Collector of Customs imposed a penalty of Rs. 1,00,000.00 on the appellants under Section 112(a) of the Customs Act, 1962. 2. The brief facts are that the appellants imported 160 bales of old ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... completely mutilated before clearance. 3. The learned Consultant, Shri B.B. Chakraborty contended that there is no definition in the policy as to what is meant by complete mutilation . He contended that what was imported was completely mutilated goods . Therefore, he contended that the imposition of penalty is not in accordance with law. 4. The learned S.D.R., Shri M.N. Biswas contended tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, it is not completely mutilated . The mutilation was done by the suppliers and if the mutilation does not satisfy the Customs, the Customs as well mutilate them and release the goods to the appellants. Since there is no definition with respect to completely pre-mutilated condition , the argument of the learned S.D.R. that when it was imported the offence was there, cannot be accepted by us. th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n rags. They were mutilated. The mutilation done may not be to the satisfaction of the Customs. But the Appellants had no objection for further mutilating the goods. In the circumstances, we set aside the orders passed by the Additional Collector and direct the Customs to order release of the goods after mutilation to the extent they consider necessary." This decision was followed by the North R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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