2012 (4) TMI 703

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....DR, for the Appellant. Shri M. Masilamani, Consultant, for the Respondent. ORDER Heard both sides. 2. The impugned goods in respect of both these appeals were shipped and arrived in India prior to 25-10-2004. They did not have any Pre-shipment Inspection Certificate as laid down in the Appendix 28 (Annexure) to the Foreign Trade Policy. However, they were subject to 100% physical examinat....