https://www.taxtmi.com/caselaws?id=88620 Mere assortment in quality and size, or import at reduced prices, was held insufficient to prove that the consignments were disposal goods under the Import Trade Control Order, 1955. The decisive consideration was whether there was independent evidence that the goods were not new and unused, or that they came from a clearance-sale type transaction. A letter relied on by Revenue could not be used against the importer because it related to another party's correspondence and was not shown to form part of the importer's transaction. In the absence of further supporting material, the evidentiary burden was not discharged and the import licence could not be invalidated on that basis. en-us Fri, 03 Apr 1998 00:00:00 +0530 Tue, 20 Sep 2011 12:10:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88620 Mere assortment in quality and size, or import at reduced prices, was held insufficient to prove that the consignments were disposal goods under the Import Trade Control Order, 1955. The decisive consideration was whether there was independent evidence that the goods were not new and unused, or that they came from a clearance-sale type transaction. A letter relied on by Revenue could not be used against the importer because it related to another party's correspondence and was not shown to form part of the importer's transaction. In the absence of further supporting material, the evidentiary burden was not discharged and the import licence could not be invalidated on that basis. Case-Laws Customs Fri, 03 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88620