https://www.taxtmi.com/caselaws?id=108634 Imported polypropylene packing film could not be treated as disposal goods on the record because the Department failed to prove that the goods were unsold surplus, deteriorated, outdated, sub-standard, or otherwise fit only for disposal; mere differences in size or specification were insufficient. Reliance on an earlier letter and prior statements not disclosed in the show cause notice violated natural justice, so the adverse finding based on that material could not stand. Goods already cleared under Customs Act clearance could not be reopened for confiscation without following the statutory review or revision route. The confiscation and penalties were therefore set aside in substance, with remand for fresh adjudication after notice and opportunity. en-us Wed, 17 Jan 1996 00:00:00 +0530 Tue, 03 Apr 2012 11:40:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108634 Imported polypropylene packing film could not be treated as disposal goods on the record because the Department failed to prove that the goods were unsold surplus, deteriorated, outdated, sub-standard, or otherwise fit only for disposal; mere differences in size or specification were insufficient. Reliance on an earlier letter and prior statements not disclosed in the show cause notice violated natural justice, so the adverse finding based on that material could not stand. Goods already cleared under Customs Act clearance could not be reopened for confiscation without following the statutory review or revision route. The confiscation and penalties were therefore set aside in substance, with remand for fresh adjudication after notice and opportunity. Case-Laws Customs Wed, 17 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108634