https://www.taxtmi.com/caselaws?id=94153 Imported polyester woven labels were not proved to be disposal goods, because the Department did not discharge the initial burden of showing that the goods were old, deteriorated, unwanted stock, or sold at a throwaway price. Allegations based only on mixed sizes, packing variation, weighment purchase, and price comparison were insufficient, especially where the importer disputed the factual basis and sought re-examination of the goods. On that record, a specific import licence requirement was not established, and confiscation and penalty were held unsustainable. en-us Mon, 06 May 1991 00:00:00 +0530 Sat, 19 Nov 2011 14:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94153 Imported polyester woven labels were not proved to be disposal goods, because the Department did not discharge the initial burden of showing that the goods were old, deteriorated, unwanted stock, or sold at a throwaway price. Allegations based only on mixed sizes, packing variation, weighment purchase, and price comparison were insufficient, especially where the importer disputed the factual basis and sought re-examination of the goods. On that record, a specific import licence requirement was not established, and confiscation and penalty were held unsustainable. Case-Laws Customs Mon, 06 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94153