9911796707
TMI Blog2021 (2) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... the Petitioner : Mr.A.K.Jayaraj For the Respondents : Mr.R.Aravindhan ORDER Heard the learned counsel appearing for the petitioner and the learned Standing Counsel appearing for the respondents. With the consent of learned counsel on either side, the Writ Petition is taken up for final disposal at the admission stage itself. 2.The petitioner had imported the petition mentioned consignment. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his writ petition. Even while asserting that the imported goods have already been mutilated, the petitioner's counsel would state that if according to the respondents, the goods are serviceable items, the petitioner is ready to get them totally mutilated to the satisfaction of the customs authority and under their supervision. 4.The petitioner's counsel draws my attention to Section 24 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... draws my attention to the case laws enclosed in the typed set of papers, in which, it has been held that if the Revenue was of the view that the goods in question were serviceable, it was within their power to convert the same into waste and scrap, as requested by the assessee, and clear the goods thereafter. 6.I find that this proposition has been laid down not only by the various tribunals, but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dents are directed to permit the petitioner to have the goods mutilated at the cost of the petitioner, but under the supervision of the third respondent. As agreed by the petitioner, the goods of mutilation will be included in FOB. The entire exercise will be concluded within a period of three weeks from the date of receipt of a copy of this order. The petitioner has to comply with the other forma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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