TaxTMI 
TaxTMI 
1997 (5) TMI 220
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....nt. [Order per : Gowri Shankar, Member (T)]. - The appellant imported a consignment of magnetic tapes. On examination of the goods, and subsequent enquiry, the department was of the view that the goods were in the nature of rejects. Notice was therefore issued to the importer proposing confiscation of the goods as imported unauthorisedly, on the view that the goods being disposal goods, could n....
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....ision in para 86(1) in Hand Book of Procedures issued by the licensing authority for April, 1990 to March, 1993 is in the nature of executive instructions and cannot override the decision of the Bombay High Court. 3. The Departmental Representative contends that in the absence of any definition of the term "disposal goods" in the policy and the Hand Book, it has to be construed as commonly u....
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....port of which licence is granted shall be new goods other than disposal goods unless otherwise stated in the licence. The Court interpreted this clause as saying that the expression "disposal goods" is used in contradistinction to the expression "new goods", and concluded that, once it is found that the goods imported are new, the fact that they are not of uniform type and size is not sufficient t....
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....e to be inferred from this decision of the Tribunal that the Bombay High Court decision which it relied upon holds good, notwithstanding the clarification or interpretation of the sub-clause of the Import (Control) Order in the Hand Book. We are unable to accept the contention that the goods which are not prime quality must necessarily be considered to be disposal goods. There may be various kinds....