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TMI Blog1991 (1) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... ead of preferring an appeal, the appellant filed Writ Petition No. 17225 of 1990. The Writ Petition was ordered on 9-11-1990. The learned Single Judge, following an earlier judgment of another learned single Judge, in Writ Petition No. 14369 of 1990 directed that the goods should be released on payment of the penalty imposed in cash and on furnishing bank guarantee for the redemption fine. The lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould not be used as garments by rest itching the mutilated parts. It was directed that: "the goods shall be released subject to the condition already imposed by me and with a further condition that it is for the Revenue to be satisfied about the mutilation of the goods. If the Revenue feels that the mutilation is not sufficient, they can cause the goods to be mutilated at the expense of the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the norms of P.N. 1/88, dated 6-6-1988. The costs of mutilation shall be borne by the importers". 3. Mr. Krishnamoorthy, learned Counsel for the appellant submitted that after having directed the confiscation of goods it was not open to the authority to impose conditions for the release of the goods other than on payment of fine and penalty. In other words what the learned Counsel contended wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition of premeditation had been imposed in the Import Policy and imposed additional condition to the effect that if the Revenue felt that the mutilation was not sufficient, they could cause the goods to be mutilated at the instance of the appellant up to a maximum of 4 places in respect of each article. The learned single Judge, therefore, in our opinion exercised his discretion both judiciously a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mutilation of the rags after payment of fine etc., as a condition for release of the goods, shall not be construed as an expression of opinion on the interpretation of Section 24 of the Customs Act so that the matter can be agitated by him before the appellate authority. We clarify that it shall be open to the appellate authority to decide the appeal on merits in accordance with law uninfluenced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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