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2010 (7) TMI 375 - AT - CustomsWaiver of pre-deposit – confiscation and penalty - importer did not produce certificate of Central Pollution Control Board (CPCB) for importation of the goods - test report states that the material was non-toxic and non-hazardous - Commissioner's order, agreed with findings of the scientific agency - confiscation ordered by the Commissioner on the ground of CPCB certificate having not been produced by the importer is prima facie, unsustainable – Pre-deposit waived
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