2007 (7) TMI 543

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....r the Respondent. [Order]. -  All these appeals are being decided by a common order inasmuch as the issue involved is identical. 2. After hearing ld. Advocate appearing for the appellants, I find that the imported timber logs stand confiscated by the impugned order passed by Commissioner of Customs, Kandla with an option to the appellant to redeem the same on payment of redempti....

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.... show that the timber logs are free from pest and other insect infestation etc. He submits that prior to the loading of the consignment in Malaysia, the same was thoroughly inspected and treated by the Department of Agriculture, Sarawak, Malaysia, who had issued the requisite "Phytosanitary certificate" certifying that the said consignment was free from pest and was considered to be in conformity ....

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....ates was taken into account for the purposes of grant of exemption benefits. 4. After hearing the ld. DR, I find that the timber logs were allowed to be cleared by the customs without insisting on the release order. If production of release order was required at the time of clearance of the timber logs, it is not understood as to how "out of charge" was granted by the customs authorities w....