2009 (10) TMI 804

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Respondent. ORDER Vide the impugned order, the Commissioner (Appeals) has upheld confiscation of 're-rollable scrap' imported by the appellants herein on the ground that the importers did not produce Pre-shipment Inspection Certificate but reduced the fine in lieu of confiscation to Rs. 75,000/- and the penalty to Rs. 50,000/-. Hence this appeal by the importers. 2. I have heard both s....