https://www.taxtmi.com/caselaws?id=165697 The court held that the imported goods were new and not disposal goods as alleged by the Customs authorities. The petitioners successfully challenged the confiscation order under the Import (Control) Order, 1955, arguing that the varying sizes of the goods did not automatically classify them as disposal goods. The court emphasized the importance of the goods being new and found the authorities' inference based on mixed sizes unsustainable. The confiscation order was set aside, and the respondents were directed to refund the fine paid by the petitioners. No costs were ordered due to the successful challenge. 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 The court held that the imported goods were new and not disposal goods as alleged by the Customs authorities. The petitioners successfully challenged the confiscation order under the Import (Control) Order, 1955, arguing that the varying sizes of the goods did not automatically classify them as disposal goods. The court emphasized the importance of the goods being new and found the authorities' inference based on mixed sizes unsustainable. The confiscation order was set aside, and the respondents were directed to refund the fine paid by the petitioners. No costs were ordered due to the successful challenge. Case-Laws Customs Mon, 07 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165697