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    <title>2013 (11) TMI 1431 - CESTAT NEW DELHI</title>
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    <description>Import of unshredded heavy melting scrap through a non-designated port was treated as a breach of the import policy and customs circular restricting such clearance to designated ports only. As ICD, Garhi-Harsaru was not a designated port, the goods were held liable to confiscation under the foreign trade and customs framework. The redemption fine and penalty were sustained, with the tribunal noting that the amounts imposed were already lenient in light of the goods&#039; value and the security concerns underlying the restriction.</description>
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      <link>https://www.taxtmi.com/caselaws?id=240254</link>
      <description>Import of unshredded heavy melting scrap through a non-designated port was treated as a breach of the import policy and customs circular restricting such clearance to designated ports only. As ICD, Garhi-Harsaru was not a designated port, the goods were held liable to confiscation under the foreign trade and customs framework. The redemption fine and penalty were sustained, with the tribunal noting that the amounts imposed were already lenient in light of the goods&#039; value and the security concerns underlying the restriction.</description>
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