9911796707
TMI Blog1999 (1) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... nly where their size did not exceed 16 cm in length. The goods did not conform to this specification. The Dy. Collector of Customs, therefore, ordered mutilation in terms of Sec. 24 of the Customs Act, 1962. Initially, the mutilation was undertaken by hammering such pipes and tubes at both the ends. However, the results not being satisfactory, the consignment was subjected to electric pressing which converted the pipes and tubes into deformed shape preventing their use as pipes or tubes. After examination of the result of the mutilation, the Customs authorities assessed the goods to duty. The assessee paid the duty and cleared the consignment and stored it in their godown some distance away. Bills of Entry were filed in January, 1986 and fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... If the importers had faked the mutilation, then they would not have kept the goods but would have taken steps to dispose of them immediately. He submitted that the panchanama on which the Collector placed reliance does not show that the contested goods were usable as pipes and tubes. In fact, after being subjected to electric pressing, the goods were converged into scrap. 3. Shri Patwari, the ld. DR arguing for the Revenue referred to the panchanama to show that the contested goods were merely hammered at both ends and that their length would not qualify them as scrap. On this ground he justified the impugned order. 4. I have carefully considered the submissions and have also seen the relevant documents. 5. The documents relating to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and rendered useless. I have seen the concerned paragraph in the Policy which permits mutilation of pipes and tubes exceeding 15 cm in length if they are imported as scrap if hydraulically pressed. Admittedly, the goods were not pressed before importation but later mutilation has achieved this status. It would appear that in this knowledge alone, the Customs had permitted their clearance as scrap. 8. I find substance in the claim of the importers from the Collector s order also. In discussing the liability to penalty, the ld. Collector has observed as under:- In this case, the Deputy Collector, Customs, Kandla had ordered mutilation of the old pipes. Had they been properly mutilated, they would have been cleared in view of Deputy C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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