2004 (3) TMI 464

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Tanushree Sinha, Advocate, for the Respondent. [Order per : Justice K.K. Usha, President]. - In this appeal the challenge is against the order passed by the Commissioner of Customs (Appeals), New Delhi dated 10-6-2003. 2. Respondent filed Bill of Entry dated 31-7-2001 for clearance of goods, namely, 'Polypropylene Non-Oven Sheets in Rolls'. The declared value was 0.40 US $ per Kg. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....were manufactured in the year 1988-89 and further goods were procured by the supplier in the year 1989 the goods are 'logically second-hand in nature'. It is also alleged that since the 'age of the goods was admittedly more than 10 years it logically establishes the second-hand nature of the goods, more so when it was not imported from the manufacturer but from a dealer after a lapse of 12 years'.....