2004 (3) TMI 464

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..... 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. C&F. The adjudicating authority took the .....

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..... urther 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'. The Memo of Appeal further refers to the f .....

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..... g to us the present contention taken is totally baseless. Merely because these goods were manufactured in the year 1988-89 it cannot become a second-hand goods. The term 'second-hand goods' has a specific connotation. All old goods are not second-hand goods. Therefore, the ground which is taken for the first time in this appeal is without any merit at all. 5. We are compelled to observe that .....

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