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The appeal was against the Collector of Customs allowing a consignment of paper claimed to be waste on mutilation. The appeal raised two grounds, but the Tribunal declined to interfere, stating that the Collector's order under Section 24 of the Act was justified. The importer claimed the goods were scrap, unusable as paper, and the Collector's decision to confiscate the goods was upheld. The department has the liberty to pursue confiscation if the ordered mutilation has not been carried out.
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