2012 (4) TMI 703

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..... mani, Consultant, for the Respondent. ORDER Heard both sides. 2. The impugned goods in respect of both these appeals were shipped and arrived in India prior to 25-10-2004. They did not have any Pre-shipment Inspection Certificate as laid down in the Appendix 28 (Annexure) to the Foreign Trade Policy. However, they were subject to 100% physical examination in terms of Customs Circular N .....

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