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TMI Blog1998 (4) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... e first instance warehoused. However part of the consignments were cleared ex-bond. 1.3 On the basis of an information, an enquiry was made by the Department. It revealed, runs the allegation, that the respondents had in fact imported sub-standard i.e. disposal goods at a much lower price than the new prime quality goods. The respondent moved the High Court of Calcutta and got an order for clearance of their goods against execution of bond. Department was, however, given liberty to proceed in accordance with law and adjudicate the matter. 1.4 Show-cause notices were issued making, in brief, two allegations :- (i) the goods are disposal goods and hence not covered by licence; (ii) value has been under-declared in view of contemporane ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ussain (supra) is not a binding authority being per incuriam the Hand Book para 100. 2.2 He, therefore, submits that the following judgments of the Tribunal, relying on Bombay High Court, are thus distinguishable, as aforesaid :- (i) C.C., Cochin v. Rajan Universal Exports (Mfrs.) (P) Ltd. Others [1985 (21) E.L.T. 207 (Tribunal)], (ii) C.C. v. Gujral Automobiles [1989 (40) E.L.T. 382 (Tribunal)], (iii) Pride of India v. C.C., Delhi [1995 (80) E.L.T. 403 (Tribunal)], (iv) Rotoflex Industries, Cal. v. C.C., Cal. [1996 (64) ECR 585 (Tribunal]. 2.3 Ld. JDR points out that Tribunal s judgment in the case of Zenith Optical Lens Mfg. Co. v. C.C. Bombay [1986 (25) E.L.T. 535] though not following Bombay High Court in Abdul Hussa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ong, China etc. The aforesaid materials may be available with us at a price range of USD 700 - 1.500 per M.T. depending on qualities and quantities offered to us in stock clearance sales by principle manufacturers. We shall offer you these stock lot materials from time to time at the prices ruling at the time of shipment and would prefer to have the A/C within one month from the date of our offer, since offers made by us are always subject to prior sales. We look forward for prospective business relations in the near future. He submits that the said letter clearly proves that nature of Imported goods, at least of one consignment of cellulose films, is disposal goods. 2.5 He, therefore. prays for allowing the appeal and setting asi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t once the goods are found to be new, the goods cease to be `disposal goods . It held : Once it is found that the goods imported are new, then the mere fact that they are not of uniform type and size is not sufficient to warrant the conclusion that they are disposal goods" (emphasis supplied). 4.2 Each case, therefore. has to be seen with regard to the evidence brought on record regarding the nature of imported goods - assorted sizes and qualities alone of imported goods being insufficient to hold them as disposal goods, if they are new and unused. We observe that no other evidence has been adduced by the Revenue, Letter dated 6-6-1984 referred to by the original authority cannot be relied upon in the case of the respondent inasmuch as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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