Department's Claim of Brass Scrap as Brass Dross Dismissed; No Evidence Against Importers for Wrongful Importation.

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....Shortage found in re-warehousing of the imported goods - Contention of the Department that supplier has been obliging in sending Brass Scrap in the guise of Brass Dross to various importers cannot be taken as decisive factor to penalise the appellants in the absence of their involvement or connivance with Exporters in importing such wrong goods. - AT....