2002 (4) TMI 346

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....nt. [Order]. - Appellants filed this appeal against the order-in-appeal passed by the Commissioner of Customs (Appeals). 2. Brief facts of the case are that w.e.f. 25-3-96, the Export-Import Policy was amended and after this date, zinc dross came under restricted category. On the representation made by the importer, The DGFT issued a clarification to the effect that where the importe....

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....o redeem the same on payment of Rs. 10,000.00. A penalty or Rs. one lakh was imposed under Section 112(a) of the Customs Act. 3. The contention of the appellants is that all the documents were taken into possession and the list of documents, recovered from the premises of the appellants, show that sale contract was dated 12-3-96, invoice was dated 25-3-96 and bill of lading and packing lis....

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....ides. 6. In this case, the dispute is whether the appellants are covered under the clarification issued DGFT. According to the clarification, issued by the DGFT, the firm agreement should be entered into prior to 25-3-96 and the goods be shipped within 45 days from 25-3-96. The documents, recovered from the appellants' premises and the record of their shipping agent, show that original bil....