Case Laws / Head Notes / Paras
Mutilation/scraping of imported goods---Appellant’s request of mutilation/scraping was declined by Department on the basis of R. 593 of Customs Rules, 2001---Rules 593 of Customs Rules, 2001 permitted that the importer or his clearing agent has to submit a request to the Assistant Collector or Deputy Collector for mutilation/scraping before filing of goods declaration and if that was not done, the same shall not be entertained---Validity---Provision of Section 27A of the Customs Act, 1969 was to be read and interpreted as expressed/phrased, which permitted mutilation or scraping of the imported goods on the request of importer without any conditionally---Rule 593 of Customs Rules, 2001 was in conflict with the expression of S. 27-A of Customs Act, 1969---Provision of S. 27A of Customs Act,...
Case Law Access
You are viewing a limited preview. Log in to read the complete case details and download copies.
