Supreme Court · 1997 INSC 805 · Decided 10 December 1997
Collector of Customs, Bombay v. M/S. Hardik Industrial Corporation
- Court
- Supreme Court of India
- Citation
- 1997 INSC 805 · [1997] SUPP. 6 S.C.R. 363
- Case number
- CIVIL APPEAL No. 10411/1996
- Decided
- 10 December 1997
- Bench
- S.P. BHARUCHA, AJAY PRAKASH MISRA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 24, 108
Headnote
Customs Act, 1962-Sections 24,. JOfr-Import of Polyethylene scrap-Clearance sought-Customs authority on examination found that · goods imported were se1viceable mate1ial-Order of Col/ector--Goods to be C assessed as serviceable material by enhancing the valu'~Jmposition of fine and of goods--Held, Tribunal e1Ted in setting aside the order of Collector and directing mutilation of goods without going into the merits of the case-Offer for mutilation made only after the offence was dis­ covered-Matter remanded to Tlibunal for fresh hewing and disposal on D me1its. The
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