2006 (3) TMI 52

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....5.2005 wherein the Heavy Melting Scrap imported by the appellant is confiscated with an option to redeem the same on payment of redemption fine and penalty being imposed under Customs Act. 2. The issue involved in this case is that the appellant imported Heavy Melting Scrap, and filed Bill of entry for the clearances of the same along with the documents including the pre-inspection certificate ....