recycling or recovery or reuses. He contends that the
subject goods are for reuse and it is thus not as if the import thereof into ... respect to the policy
decision to not allow import of such goods for reuse and which decision is to
apply across the board
defense of defendant that plaintiff supplied defective/ reused
goods Section 24 of The Sale of Goods Act, 1930 provides that if goods
are retain ... Sales of goods Act if goods are delivered
to the buyer he retain the goods without intimating the seller to rejecting
the goods in reasonable
disputed the classification of the goods.
iv) The goods are classifiable under 40122090, the revenue cannot treat these goods as waste.
v) The issue ... release the goods.
v) The Commissioner (appeals) has erroneously allowed the clearance of the goods, and failed to appreciate that the goods are waste
defendant when asked about the distributor of the
impugned goods, reused to disclosed any details even upon persistent
request. Therefore, the plaintiff believes that
further submits that goods in question were detained on the ground that transportation of the goods were made by reusing the same documents. He further ... return, from which direction it returned to Kanpur and reloaded the goods reusing the same documents nor any enquiry has been made from the purchasing
Court: The writ petitioner has imported goods from the
United Arab Emirates. In the bills of entry the goods have been
described as Silicon Electrical ... question are in the nature of scrap and unsuitable for reuse.
The goods can be treated only as scrap and nothing else. Mr.
Bhattacharya submits
said goods were second hand digital multi function print and
copying machines. He has further submitted that impugned goods were
not for reuse ... reuse
was included. He has further submitted that under the said rules under
sub rule (26) of Rule 3 reuse has been defined and reuse
respect of said inputs
or capital goods.
Provided that if the said input or capital goods is subsequently
used in the manufacture of final products ... they can take credit as and when they reuse the goods for
manufacture further.
13. The appellant also submitted in the grounds of appeal
that
amounting to Rs. 13,35,315/-
ii) confirmed the interest on Capital goods re-exported amounting to Rs. 1,32,19,802/-.
iii) Interest ... dated 9.02.81. Appellant is liable to pay Custom duty on reused finished goods lying is bonded provision."
3) After hearing both sides and considering
business being carried on by me as the returned goods
could have been reused.
Ques. Is it correct that as per ledger account ... return invoices / debit notes in the
business as the returned goods could have been reused.
40. The defendants have not placed on record any material
