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2011 (1) TMI 81 - CESTAT, MUMBAIWaiver of pre-deposit - The order of confiscation pertains to Hot Rolled Steel Sheets imported by the appellant in April 2009 - The department took the stand that the above item was restricted and hence not freely importable - The appellant argued that the item imported by them was H.R.Steel sheets and not coil and hence would not be hit by the amendment - The ld.counsel for the appellant has produced a copy of Hon ble Mumbai High Court s judgment dated 1.10.09 which was passed in Writ Petition No.16753 of 2009 (M/s. Sri Ganesh Ventures vs UOI & Ors), which struck down the above policy circular of the DGFT as beyond the scope of delegated legislation - Held that the appeal stands allowed by way of remand
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