9911796707
TMI Blog1998 (4) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 10,000/- on the importer under Section 112 of the Customs Act has also been imposed. 2. The importers filed Bill of Entry declaring the goods as "Old Woollen Synthetic Rags Completely Pre-mutilated and Fumigated". The goods were supplied from USA. They were opened and inspected and found to be "Pre-mutilated Rags (Trousers)". It was found that the samples of rags were not in confirmity with Public Notice No. 146/88. The samples were forwarded to the Group to decide the manner of cutting. On examination it was found that : (i) Synthetic rags mostly pants cut into 2 pieces and also in some cases 4 pieces (ii) Cut is made along/adjacent to the seams at the seat portion and resultant pieces are nearly identical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther mutilation. He has held that since the importers have not agreed for the mutilation the same have to be treated as goods liable for confiscation as they do not confirm to the standards of "completely pre-mutilated rags" and he passed the final order. The Commissioner (Appeals) confirmed this order. 5. Arguing for the appellants, the ld. Advocate Ms. V. Hema, submitted that the goods were totally mutilated and there was no chance of some being re-stitched and, therefore, the order of confiscation is not proper in law. She stated that similar goods have been released and submitted that the Public Notice in question has also been struck down by Rajasthan High Court and there is no finding by both the authorities on the said point. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t clearly indicates that top portion of the garment was missing and, therefore, it could not be re-stitched and hence the above judgment is required to be followed. She also relied on the judgment reported in the case of Surabhi Leathers Pvt. Ltd. reported in 1992 (59) E.L.T. 253. In this case, Calcutta High Court has held that the outcome of the two public notices was a throwing open of the import of inter alia raw materials appearing in Appendix 6, List 8, Part I to persons irrespective as to whether they are actual users or not. The concept of actual user survives without the condition of actually user is to create a distinction of non-existence and the respondents' contention that the policy still requires import of the materials ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he lower authorities, however, both the authorities have not considered this judgment. In the case of Surabhi Leathers Ltd., the Calcutta High Court has also clearly indicated that actual user condition no longer survived for OGL imports. In the case of Rajeev Woollen Mills, the Tribunal has held that "pre-mutilated" has not been defined and no standard of mutilation has been laid down. The Tribunal relying on the earlier judgment of Subhash Woollen Mills held that mutilation into 2 or 3 pieces will be required to be accepted as proper mutilation. 10. In the case of Saravanabava Mills Pvt. Ltd. v. CCE, Coimbatore reported in 1998 (99) E.L.T. 317 (Tribunal) = 1997 (20) RLT 383, the Tribunal on re-examination of the earlier judgments ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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