9911796707
TMI Blog1995 (9) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Additional Collector of Customs, Bombay. 2. The order was passed with reference to a consignment imported by the appellant described as pre-mutilated synthetic rags, and weighing 40,000 kgs. net. On examination, 2528 kgs. were found to be synthetic garments cut into two pieces, 1873.60 kgs. to be serviceable (woollen) garments and 26230 kgs. improperly mutilated woollen rags. The Addition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Supreme Court in its judgment reported in 1989 (42) E.L.T. 44 (SC). He also cited the decision of the Rajasthan High Court in Swastika Woollen Industries (P) Ltd. v. Union of India - 1992 (62) E.L.T. 17 with regard to the public notices issued by the Collector. 4. Sh. B.D. Bhagat, D.R. supported the order of the Additional Collector that confiscation and penalty ordered by him were justified i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose of notifying the standard of mutilation. It had also held that the standard prescribed in the public notices were not capable of practical implementation. The Court had prescribed its own standard for mutilation as under : Rags should be so worn out or soiled that it must appear to be beyond clearing or repair; it should not be capable of being re-used as a garment without insisting upo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than one use. 7. The actual examination report of the consignment says that about 70% of the goods are not properly mutilated, 25% properly mutilated and 5% found to be garments, as there is no cutting/chopping. There is much to be said for the appellant s claim that the serviceable garments are only around 5% and that the supplier was asked to utilise the goods completely. The fact that a smal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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