2009 (10) TMI 930

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....s case, the assessees imported Heavy Melting Steel Scrap (HMSS) declaring unit price as USD 265 PMT. The importers produced Pre-shipment Inspection Certificate issued by M/s. Bureau Veritas, Abidjan which was not a prescribed agency as per Appendix 28 of the Hand Book of Procedures. Therefore, the certificate was reported to be not acceptable as per provision of para 2.32 of the EXIM Policy 2004-0....

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....ion in the case of Commissioner of Customs vs Senor Metals Pvt. Ltd. [2009 (236) E.L.T. 455 (Guj.)] wherein the confiscation under Section 111 (d) was set aside for the reason that the cargo did not contain any prohibited goods such as arms or ammunitions and penalty was also set aside and the decision of the Tribunal Gujarat Pickers Inds. Ltd. vs Commissioner of Customs (Preventive), Jamnagar [20....