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2011 (4) TMI 228 - AT - CustomsConfiscation - Waste and scrap - 100% EOU - Circular No.56/2004-Cus, dt.18.10.07 and No.60/2004-Cus, dt.26.10.07 prescribed pre-inspection certificate by one of the agencies as recognized and authorized by DGFT - it can be safely concluded that the appellant fully followed the procedure required to be followed by them. Further, it is the appellant himself, who informed the Revenue about the presence of war material in the consignment in question - No knowledge or malafide stand attributed to the appellant by Commissioner in his impugned order - it is for the DGFT authority to take an appropriate action as per law against the inspection agency, including cancellation of power of inspection given to them - Decided in favour of the assessee - However, confiscation of 9.533 MTs of war material is, however, upheld
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