KESARI STEELS LTD., KOTDWAR Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) HEARD both sides.

(2.) THESE three appeals involve identical question as such they are being disposed of by common order, though the appellants are different parties.

(3.) THE appellants are said to be High Seas buyers of Heavy Melting Scrap which is freely importable goods prior to amendment of Foreign Trade Policy. The Foreign Trade Policy Public Notice No. 16/2004 -09 dated 15.10.2004 as amended by P.N. No. 18/2004 -09 dated 21.10.2004 and P.N.No. 30/2004 -09 dated 27.12.2004 and P.N. No. 51/2004 -09 dated 31.10.2005, as per Para 2.32 of Hand Book of procedures (Vol.I), in case of import of metal scrap in un shredded, compressed or loose form, the exporter shall furnish following documents to the Customs at the time of clearance of the goods -