TMI Blog1995 (10) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... Vipin Handa, SDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. The order passed by the Collector of Customs, Bombay is challenged by the assessee in Appeal No. C. 481/94-A and by the Department in the remaining appeals. 2. The assessee is a manufacturer of Mono Filament Yarn and claims that HDPE bags and LDPE film which can be used only as scrap are imported for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in the Bombay High Court which ultimately directed that the goods should be re-examined by a panel of senior customs officers. A panel of customs officers accordingly examined the goods and came to the conclusion that the percentage of scrap material was slightly higher than that estimated earlier. But this examination was conducted not after inspecting all the goods in the 7 containers but onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the extent it holds that entire quantity of goods is not scrap and the confiscation, fixation of Redemption Fine and penalty. The Department in the two appeals objects to the valuation of the serviceable part of the materials and the quantification of penalty. 5. Learned Counsel for the assessee referred to Section 24 of Customs Act, 1962 and submitted that the entire quantity of goods was i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the denatured or mutilated form. It is brought to our attention that the Central Government has not made rules. The statutory purpose is to ensure that where goods have been imported for more than one purpose, they are rendered unfit for use for one or more of the purposes. In other words, while goods imported can be used as scrap or as serviceable material, it should be open to the assessee wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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