2012 (11) TMI 998

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....respondent In both the appeals, the issue involved is importation of Heavy Melting Steel Scrap . The appellant had imported shredded heavy melting steel scrap and had not obtained pre-shipment certificate. According to the Foreign Trade Policy during the relevant time, pre-shipment certificate was essential for import of shredded heavy melting scrap. Accordingly both the consignments were confi....