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2006 (3) TMI 52 - APPELLATE TRIBUNAL, NEW DELHICustoms – Heavy melting scrap – Appellant filled bill of entry including pre-inspection certificate issued by Bureau Veritas Abidjan, which was not mentioned in the list of EXIM Policy – 100% inspection of consignment was undertaken and nothing objectionable was found in the consignment – Confiscation and penalty set aside
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