2007 (2) TMI 125

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..... cated stainless steel scrap imported by the appellants in terms of Section 111(d) of the Customs Act, 1962 on the ground that import of metallic scrap was permissible only in shredded form as per Para 2.32 of Hand Book of Procedures and therefore the import in non-shredded form is in violation of the Foreign Trade Policy and the HB of Procedures with an option to redeem the goods on payment of fin .....

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