TMI Blog2009 (10) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order, the Commissioner (Appeals) has upheld confiscation of 're-rollable scrap' imported by the appellants herein on the ground that the importers did not produce Pre-shipment Inspection Certificate but reduced the fine in lieu of confiscation to Rs. 75,000/- and the penalty to Rs. 50,000/-. Hence this appeal by the importers. 2. I have heard both sides. There is no dispute that the consign ..... X X X X Extracts X X X X X X X X Extracts X X X X
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