2001 (4) TMI 334

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....yay, JDR, for the Respondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. Indian Charge Chrome Ltd., the matter relates to the duty liability on the goods imported rubber membrane two numbers which were subsequently found to be defective. The goods have been imported duty free for use in the 100% export oriented undertakings. When the goods were found defective ....

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....not been destroyed and the Commissioner has demanded duty as the procedure has not been followed. 4. After hearing both the sides we consider that once the goods have been deposited back in the customs bonded warehouse and the importer had relinquished the title of the goods they could be disposed of as deemed fit by the Customs in the terms of the Circular No. 60/99, dated 10-9-1999 from ....