Mutilation of Imported goods - No enquiries have been made overseas to find out the composition of the...

Mutilation of Imported goods - No enquiries have been made overseas to find out the composition of the material. In that circumstances, the report of the chartered engineer is not acceptable, as he is not a metallurgical engineer, therefore, in the absence any evidence on record, the goods are to be cleared as scrap, therefore, there is no requirement of any mutilation. .....

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