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    <title>2010 (9) TMI 363 - CESTAT AHMEDABAD</title>
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    <description>Applicable import policy for Chapter 74 allowed registered units to import the specified copper scrap without a separate licence, so confiscation of druid grade copper scrap and ordinary copper scrap was not sustainable where the registration requirement was met. Plastic scrap remained confiscable because the required licence was not produced and no exemption was shown, though redemption fine and penalty were reduced in view of the surrounding regulatory uncertainty. Penalties for non-production of the pre-shipment inspection certificate were also set aside because most consignments predated the circular introducing that requirement and the goods had been cleared on examination without evidence of prohibited material.</description>
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    <pubDate>Thu, 23 Sep 2010 00:00:00 +0530</pubDate>
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      <title>2010 (9) TMI 363 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=202469</link>
      <description>Applicable import policy for Chapter 74 allowed registered units to import the specified copper scrap without a separate licence, so confiscation of druid grade copper scrap and ordinary copper scrap was not sustainable where the registration requirement was met. Plastic scrap remained confiscable because the required licence was not produced and no exemption was shown, though redemption fine and penalty were reduced in view of the surrounding regulatory uncertainty. Penalties for non-production of the pre-shipment inspection certificate were also set aside because most consignments predated the circular introducing that requirement and the goods had been cleared on examination without evidence of prohibited material.</description>
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      <pubDate>Thu, 23 Sep 2010 00:00:00 +0530</pubDate>
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