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2023 (2) TMI 216 - SCH - CustomsRedemption of goods - Whether the first respondent was justified in upholding the levy of redemption fine having concluded that the imported goods were indeed Heave Melting Scrap and therefore, not liable to confiscation? - it was held by the Madras High Court that The subject goods were, thus, as held re-rollable scrap. HELD THAT:- There are no good ground and reason to interfere with the impugned judgment and hence, the special leave petitions are dismissed.
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