2004 (3) TMI 464

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..... Tanushree Sinha, Advocate, for the Respondent. [Order per : Justice K.K. Usha, President]. In this appeal the challenge is against the order passed by the Commissioner of Customs (Appeals), New Delhi dated 10-6-2003. 2. Respondent filed Bill of Entry dated 31-7-2001 for clearance of goods, namely, Polypropylene Non-Oven Sheets in Rolls . The declared value was 0.40 US $ per Kg. C F. T .....

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..... tured in the year 1988-89 and further goods were procured by the supplier in the year 1989 the goods are logically second-hand in nature . It is also alleged that since the age of the goods was admittedly more than 10 years it logically establishes the second-hand nature of the goods, more so when it was not imported from the manufacturer but from a dealer after a lapse of 12 years . The Memo of .....

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..... from the above according to us the present contention taken is totally baseless. Merely because these goods were manufactured in the year 1988-89 it cannot become a second-hand goods. The term second-hand goods has a specific connotation. All old goods are not second-hand goods. Therefore, the ground which is taken for the first time in this appeal is without any merit at all. 5. We are compe .....

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