Commnr. of Cent. Excise & Customs, Hyd v. M/s. Bakelite Hylam Ltd.

November 26, 2021

Civil Appeal No(s). 1902 of 2008

After hearing the learned counsel for the parties at length, we find that the High Court has not committed any error in holding that the Tribunal upon appreciation of the evidence available on record returned a finding of fact that the goods which were totally unsuitable and rejected as waste were received by the manufacturer and put to use including those damaged during transit and therefore on the damaged goods, which could not be put to any further use, no custom duty was payable.

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(A.K. Sikri and Rohinton Fali Nariman, JJ.)

Commnr. of Cent. Excise & Customs, Hyd _______________ Appellant

M/s. Bakelite Hylam Ltd. ___________________________ Respondent

Civil Appeal No(s). 1902 of 2008, decided on April 4, 2016

The Order of the court was delivered by

Order

1. After hearing the learned counsel for the parties at length, we find that the High Court has not committed any error in holding that the Tribunal upon appreciation of the evidence available on record returned a finding of fact that the goods which were totally unsuitable and rejected as waste were received by the manufacturer and put to use including those damaged during transit and therefore on the damaged goods, which could not be put to any further use, no custom duty was payable. The High Court thus rightly refused to interfere with the said findings which were purely findings of facts. This appeal is bereft of any merit and is accordingly dismissed.

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