ANUGRAHA VALVA CASTINGS LTD. Versus COMMR. OF CUS. (SEAPORT), CHENNAI - Customs - CESTAT CHENNAI - Tri - Imposition of redemption fine and penalty - Obtaining of pre-shipment inspection certificate in respect of the impugned scrap from the designated agencies - Held that - appellants have committed a breach of the Foreign Trade Regulations inasmuch as they have not obtained the necessary certificates from the listed agencies. However, there are two factors which call for leniency in respect of t................................... Customs - Case Laws
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