https://www.taxtmi.com/caselaws?id=167316 Imported bearings were held not to qualify as "disposal goods" merely because they were assorted, sold in lots, packed years earlier, or shipped through a stock-list arrangement. Because the term was not defined in the import policy and the departmental circular had no disclosed trade notice effect, the decisive question was whether the goods were in fact new or otherwise within the prohibited class. The evidence did not establish that they were not new, nor that the import price was materially below comparable goods. The confiscation basis therefore failed and the confiscatory orders were set aside with consequential relief. en-us Tue, 05 Feb 1985 00:00:00 +0530 Tue, 16 Dec 2014 11:04:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167316 Imported bearings were held not to qualify as "disposal goods" merely because they were assorted, sold in lots, packed years earlier, or shipped through a stock-list arrangement. Because the term was not defined in the import policy and the departmental circular had no disclosed trade notice effect, the decisive question was whether the goods were in fact new or otherwise within the prohibited class. The evidence did not establish that they were not new, nor that the import price was materially below comparable goods. The confiscation basis therefore failed and the confiscatory orders were set aside with consequential relief. Case-Laws Customs Tue, 05 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167316