2008 (6) TMI 504

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.... per : S.S. Kang, Vice-President]. -  Heard both sides. 2. The appellants filed this appeal against the impugned order passed by the Commissioner of Customs. The appellants made import of 396.68 MT. of Heavy Metal scrap and filed Bill of Entry on 23-12-2004. The goods were examined 100% and no war related material was noted during the examination. The Customs authorities are of the vie....

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....nspection certificate the contention is that the condition to obtain pre-shipment inspection was introduced w.e.f. 15-10-2004. In the present case goods were on board on 5-10-2004 and as per bill of landing and that date there was no such condition. As the goods were shipped prior to imposition of pre-shipment condition, therefore, on this ground confiscation of goods is not sustainable. 4. ....