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2013 (12) TMI 120

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....lant. Shri Parmod Kumar, SDR, for the Respondent. ORDER Heard both sides. All these three appeals relate to the same issue and hence they are taken up together for hearing and disposal. 2. As per the Foreign Trade Regulation in force at the material time, the importer was required to obtain a pre-shipment inspection certificate in respect of the impugned scrap from the designated agenc....

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