1997 (10) TMI 268

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..... President]. These two appeals involve a common issue and are therefore taken-up together for disposal. 2. In the impugned order the ld. lower authority has held that the Aluminium Dross imported by the appellants was a restricted item for importation and therefore required a licence for importation. The ld. lower authority has upheld fixed the confiscation of the goods. The redemption fin .....

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