TaxTMI 
TaxTMI 
1988 (9) TMI 198
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....egde, Member (J)]. - This appeal arises out of and is directed against the order No. S/49-163/83L, dated 10-10-1983 passed by the Collector of Customs (Appeals), Bombay. 2. This appeal is by the Collector of Customs, Bombay. The allegation against the respondent was that they imported a consignment of 7 Pallets Shock Absorbers valued at Rs. 33,016 c.i.f. which are stock lots or disposal lots....
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....t manufacturers. Therefore, they are to be treated as disposal lots. He further submitted that the goods are not imported from the manufacturers but from the dealers. It was also contended by him that the price paid was too low. The lowest price paid was US $ 1.50 per piece whereas the lowest price of shock absorbers was US $ 4.22 and the highest was US $ 42.33 per piece. Thus there is sufficient ....
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....cked in individual cartons bearing the names of the manufactures thereon. The goods are manufactured by different manufacturers as can be seen from the markings on the containers and the goods." 8. Admittedly, the goods were purchased from stockists and not from manufacturers. Stockists would have received either from dealers or manufacturers. But the fact remains that the goods were brand new ....
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....t is not the case of the department that there is any prohibition for import of different sizes of shock absorbers. If the goods were found under valued, the proper course for the department was to level a charge of mis-declaration and also to load the value. No such thing has been done. 10. What constitutes the 'disposal goods' has been considered by the Bombay High Court in the judgment refer....