https://www.taxtmi.com/caselaws?id=72237 Optical rough blanks imported for use as lens raw material were held not to be proved as "disposal goods" under Clause 5(3)(iii) of the Import (Control) Order, 1955, because the department produced no evidence that the foreign supplier was disposing of surplus, obsolete, deteriorated, as-is-where-is, or throwaway stock. The mere fact that the goods were in assorted sizes or sourced from a stockist was insufficient to establish the prohibited character of the import. On that evidentiary basis, the confiscation under customs law could not be sustained and the orders below were set aside. en-us Mon, 22 Apr 1985 00:00:00 +0530 Sat, 14 May 2011 15:04:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72237 Optical rough blanks imported for use as lens raw material were held not to be proved as "disposal goods" under Clause 5(3)(iii) of the Import (Control) Order, 1955, because the department produced no evidence that the foreign supplier was disposing of surplus, obsolete, deteriorated, as-is-where-is, or throwaway stock. The mere fact that the goods were in assorted sizes or sourced from a stockist was insufficient to establish the prohibited character of the import. On that evidentiary basis, the confiscation under customs law could not be sustained and the orders below were set aside. Case-Laws Central Excise Mon, 22 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72237