TMI Blog2008 (10) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. [Order]. Common issue involved in these appeals and therefore, both are being taken up together for disposal. 2. The relevant facts of the case, in brief, are that the appellants imported Lead Scrap through ICD, Tughlakabad under Public Notice dated 16-7-2007 issued by DGFT. The said goods were allowed to be imported at ICD, Loni, Ghazibad instead of ICD, Tughlakabad. The appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. I find that there is no dispute the goods were imported prior to 31-8-2007 and the appellants are eligible to get the benefit of the clarification of D.G.F.T. and Board Circular dated 7-9-2007. The learned Advocate submits that on the identical issue, the Tribunal in other cases, remanded the matter to the adjudicating authority to decide afresh, as under :- (a) Cartoon Sanitation v. C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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