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2008 (12) TMI 459

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....DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. -  This is an appeal against the order of the Commissioner No. 10/Cus/COMMR/Adj/05 dated 15-12-2005. 2. Heard both sides. 3. The appellant imported Heavy Melting Scrap valued atRs. 22,30,734/- and the goods were shipped from the port of Bandar Abbas of Iran. In terms of Para 2.32 of the Handbook of Procedure....

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