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2008 (3) TMI 138 - AT - CustomsMetal scrap confiscated on ground that consignments were imported without receiving pre-inspection certificate from any nominated agencies – appellants received certificate from “Moody International, Iran” - appellant’s contention was that they were under bona fide belief that M/s. Moody International, Iran is an associate concern of M/s. Moody International, India(one of the nominated agency) – hence penalty is not imposable
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