2008 (9) TMI 362

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.... for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. Shri S.P. Majumder, learned Advocate appearing on behalf of the Appellants states that the Appellants imported 53.67 MTs of Scrap from China and as required under the EXIM Policy amended with effect from October, 2004, the imported consignment was also subjected to pre-shipment inspection by one of the ....

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....ons beyond their control. 3. Heard the learned DR, Shri Manish Kumar who supports the impugned Order and states that as required under the law, a valid PSI certificate was necessary, in the absence of which the impugned goods were liable for confiscation for violation of the EXIM Policy in force and the Appellants were liable for penal action. 4. After hearing both sides, we find that the PSI ce....