2001 (8) TMI 120 - SCH - Customs

Summary

The Supreme Court dismissed the appeal as infructuous. The respondent imported stainless steel sheets declared as scrap, leading to confiscation. High Court directed customs to consider mutilation and release under Customs Act. Some goods were released, but part remained due to stay orders. A redemption fine and duty were imposed and paid. The Court found no justification for High Court's relief to the respondent. The appeal was considered unnecessary as the matter had become infructuous.