https://www.taxtmi.com/caselaws?id=165697 Imported stainless steel pipes and tubes were not treated as disposal goods merely because they were bought in a mixed lot at a reduced price. The governing import condition required imported goods to be new and unused unless otherwise permitted, so the relevant inquiry was the actual character of the goods. Variation in size, type, or purchase at a lower price did not, by itself, establish that the goods were second-hand or disposal goods. A breach of the licensing condition had to be proved on the basis of the goods' real condition, not on price or non-uniformity alone. en-us Mon, 07 Sep 1981 00:00:00 +0530 Thu, 07 Aug 2014 15:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165697 Imported stainless steel pipes and tubes were not treated as disposal goods merely because they were bought in a mixed lot at a reduced price. The governing import condition required imported goods to be new and unused unless otherwise permitted, so the relevant inquiry was the actual character of the goods. Variation in size, type, or purchase at a lower price did not, by itself, establish that the goods were second-hand or disposal goods. A breach of the licensing condition had to be proved on the basis of the goods' real condition, not on price or non-uniformity alone. Case-Laws Customs Mon, 07 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165697