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Rotoflex Industries vs Collector Of Customs on 15 April, 1993 cites

Union Of India And Others vs Jain Shudh Vanaspati on 28 November, 1991

It was stated in both the paragraphs that the disposal goods even if new, will not be treated as new goods. It is submitted by Mr. Sen that in spite of the said provisions, the customs authorities allowed release of the goods imported by the petitioners regularly from 1984-85 to 1988 when the respondents suddenly changed their views. Once the goods are cleared by the customs authorities after physical verification and check up under Section 47 of the Customs Act, no show cause notice with regard to the said consignment could be issued unless an order of clearance under Section 47 is reviewed under Section 129D of the Customs Act. Mr. Sen relies upon a decision in the case of Union of India and Ors. v. Jain Shudh Vanaspati, . It is submitted by Mr. Sen that in the instant case the customs authorities have been regularly clearing the identical goods imported by the petitioners and unless the earlier orders of clearance by the customs authorities are reviewed under Section 129D of the Customs Act, it is not open to the customs authorities to issue the notice to show cause.
Supreme Court of India Cites 5 - Cited by 7 - Full Document
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