9911796707
TMI Blog1997 (12) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... was found that what had been imported were plastic rolls of LDPE films of continuous printed jumbo size bags, plain carry bags and printed carry bags, all ready for use. The goods were seized. Statements were recorded under the provisions of Section 108 of the Customs Act, 1962, and an order was made on 8th March, 1994 by the Collector of Customs, Bombay. The order noted the correspondence between the respondent and its foreign suppliers, the statements that had been made and other material on record. It found that the respondent had sought to clear serviceable material as scrap. It required that the goods be assessed as serviceable material; that the value thereof be enhanced; that they be confiscated, with option to the respondent to rede ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24. Setting aside the order of the Collector, the Tribunal directed that the goods should be mutilated in such a manner that they could be used only for recycling and not for any other purpose. 4.Section 24 of the Customs Act reads thus :- "Power to make rules for denaturing or mutilation of goods. - The Central Government may make rules for permitting at the request of the owner the denaturing or mutilation 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 or mutilated they shall be chargeable to duty at such rate as would be applicable if the goods had been imported in the denatured or mutilated form." 5.Mr. Usgaoncar, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods were scrap or that the respondent had not sought to clear as scrap what was really serviceable material or that the confiscation, redemption fine and penalty were uncalled for. Without so finding, the Tribunal could not have set aside the Collector's order and directed merely the mutilation of the goods. 9.We are, thus, unable to uphold the order of the Tribunal and must set it aside. At the same time, the respondent should not be deprived of the opportunity of satisfying the Tribunal upon the merits of its appeal; the appeal must, therefore, be remanded to the Tribunal for being heard and disposed of on merits, uninfluenced by the judgment and order that we have set aside. 10.The appeals are allowed. The judgment and order und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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