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TMI Blog2021 (2) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner is entitled to call upon the customs authority to mutilate the goods and clear them thereafter and when the petitioner has not invoked his right under Section 110 of the Customs Act, 1962, the third respondent could not have passed the impugned order. In this view of the matter, the impugned order is quashed. The respondents are directed to permit the petitioner to have the goods mutilated a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dents. With the consent of learned counsel on either side, the Writ Petition is taken up for final disposal at the admission stage itself. 2.The petitioner had imported the petition mentioned consignment. The stand of the petitioner is that they have already been mutilated and that therefore, their import is free. The stand of the respondent on the other hand is that the consignment contains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods are serviceable items, the petitioner is ready to get them totally mutilated to the satisfaction of the customs authority and under their supervision. 4.The petitioner's counsel draws my attention to Section 24 of Customs Act, 1962, which reads as under:- 24.Power to make rules for denaturing or mutilation of goods:- The Central Government may make rules for permitting at t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e serviceable, it was within their power to convert the same into waste and scrap, as requested by the assessee, and clear the goods thereafter. 6.I find that this proposition has been laid down not only by the various tribunals, but also by some of the High Courts. One instance is the decision reported in 2008 (226) E.L.T.722 (Tri.Del), (Dewan Steel Industries Vs. C.C.Amristar). 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . As agreed by the petitioner, the goods of mutilation will be included in FOB. The entire exercise will be concluded within a period of three weeks from the date of receipt of a copy of this order. The petitioner has to comply with the other formalities and the respondents will also facilitate the implementation of this order. The Writ Petition is allowed. No costs. Consequently, connected mis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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