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2013 (6) TMI 656 - AT - CustomsBenefit of Notification No. 174-Cus - Held that:- Appellate Authority has held the returned goods to be a private personal property of the respondent by following the decision of ECHJAY INDUSTRIES PVT. LTD. case [1994 (3) TMI 115 - HIGH COURT OF JUDICATURE AT BOMBAY]. As DR has not been able to show us any other decision contrary to the one relied upon by Commissioner (Appeals). Admittedly, company is a legal person in the eyes of law and the goods belonging to the company would be the private personal property of the company. no infirmity in the impugned order of Commissioner (Appeals). Revenue’s appeal is rejected.
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