2013 (12) TMI 120

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Respondent. ORDER Heard both sides. All these three appeals relate to the same issue and hence they are taken up together for hearing and disposal. 2. As per the Foreign Trade Regulation in force at the material time, the importer was required to obtain a pre-shipment inspection certificate in respect of the impugned scrap from the designated agencies listed in Appendix 28 of the Handbook .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . Firstly, the impugned cargo on inspection was found not to contain any explosives or other objectionable material and secondly, M/s. Bureau Veritas, Miami from whom the pre-shipment certificate has been obtained have been notified as the authorised agencies for many other countries, such as Singapore, Philippines, Oman, Mauritius and several other countries. Hence, we take a lenient view and set .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X