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2014 (2) TMI 14

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....DER Heard both sides. 2. The appellants have been penalized for importing metal scrap without obtaining a pre-shipment inspection certificate from one of the authorized agents listed in Appendix-28 of the Handbook of Procedures, (Volume-I). Shri Masilamony, the ld. Consultant states that they had obtained a certificate from M/s. Alex Stewart (Assayers) Geo, and had produced the same and the ....