COLLECTOR OF CUSTOMS, BOMBAY vs M/S HARDIK INDUSTRIAL CORPORATION

The Supreme Court addressed an appeal concerning the Customs Act, 1962, specifically Section 24, which allows for the mutilation of imported goods to restrict their use to a single purpose. The Court upheld the Tribunal's decision to allow the mutilation of imported polyethylene materials, which were initially classified as scrap, to ensure they could only be used for recycling. The Court affirmed that the Tribunal's interpretation of Section 24 was valid and that the Collector's order was correctly set aside, allowing the respondent to proceed with the mutilation of the goods.