2006 (11) TMI 413

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..... are directed against the same order. Appeal No. C/973/05 was filed in time. Upon the direction of the Registry of 31-7-2006 for filing two more appeals, the appellant has filed appeal Nos. C/33 34/06, along with COD application. Since the first appeal covered all the consignments, the delay in filing the remaining appeals is condoned and all the appeals are taken together for disposal. 2. The .....

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..... g been issued by an authorized agency. It is also pointed out that, in addition to the inspection certificate issued by BIVAC International, Liberia, pre-shipment inspection certificate had been issued by Bureau Veritas, Mumbai also, for these consignments. The submission is that even if the certificate of BIVAC is considered that of an unauthorized agency, the certificate of Bureau Veritas, Mumba .....

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..... case in as much as inspection and shipment took place well before the circular was issued and a subsequently issued circular cannot govern actions undertaken before its issuance. Therefore, the lower authorities were not justified in confiscating the consignments relying upon the clarification of February, 2005. The impugned order is set aside and the appeals are allowed with consequential reli .....

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