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2008 (12) TMI 463 - AT - CustomsConfiscation and penalty - Import of heavy melting scrap - benefit of N/N. 83/2004 dt. 18-9-2004 - Held that: - As is clear from the above, the entire documentary evidences on record reflect upon the fact that the imported goods were nothing but heavy melting scrap and there being no expert opinion to conclude against the appellant, we extend the benefit to them - appeal allowed.
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