2002 (1) TMI 819

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.... Shaikh, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The appellants imported goods described as "Brass Scrap Drink as per ISRI Specification". The declared value was Rs. 11,73,760/-. On examination, the goods were found to be Brass Dross. Such Dross contains lead equal to or less than 1.25% of the given code and can be imported only by a unit registered with the Enviro....

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.... importers that they could and would sell the goods to a sister unit so registered and therefore, was entitled to import the goods, on the observation that, that unit was not the importer. 2. During the arguments before us, Shri Thackar once again stated that the importer had a unit competent to possess the goods as imported. In the alternative, he seeks re-export of the goods. He submits ....