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TMI Blog2016 (8) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... Mehta, Advocate For the Respondent : Sri K.C. Jena, A.D.C. (A.R.) ORDER Per Shri H. K. Thakur This appeal has been filed by the appellant against the mutiliation order passed by C.C. (Port), Kolkata-01 as the Adjudicating authority, under Order-in-Original No. KOL/CUS/Port/30/2015 dated 9/10/2015. 2. Shri S.K. Mehta (Advocate) appearing on behalf of the appellant argued that appellant import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... H 72261100 and not scrap claimed by the appellant. That by an order dated 5/12/2014 passed by Adjudicating authority the goods were held to be classifiable under CTH 72261100. That after receipt of Order-in-Original dated 5/12/2014, appellant filed writ petition No. 3 of 2015 in Calcutta High Court and Hon'ble Court passed an order dated 7/1/2015. That as per this order dated-7/1/2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g mutiliation by the Adjudicating authority. Learned Advocate thus strongly argued that order of mutiliation may be set aside. 3. Sri K.C. Jena, A.D.C. (A.R.) appearing for the Revenue argued that imported goods are capable of being used as such and are not required for melting purposes as scrap . That in order to curtail alternative use as such mutiliation of imported goods is must. Learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wer to make rules for denaturing or mutiliation of goods The Central Government may make rules for permitting at the request of the owner the denaturing or mutiliation of imported goods which are ordinarily used for more than one purpose so as to render them unfit for one or more of such purposes; and where any goods are so denatured ..... X X X X Extracts X X X X X X X X Extracts X X X X
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