Transitional import relaxation requires proof of cutoff compliance; without it, normal inspection rules and confiscation apply.

A consignee seeking the benefit of a transitional import relaxation must prove that the goods fell within the specified cutoff category. On the facts stated, the invoice date alone did not establish that the metal scrap had been loaded or shipped before the cutoff date, so the relaxed clearance procedure without a pre-shipment inspection certificate was unavailable. In the absence of proof, the normal import requirement continued to apply, and the confiscation of the consignment with redemption fine and penalty was upheld.

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Issues: Whether the imported metal scrap was entitled to clearance under the Board's circular without a pre-shipment inspection certificate on the claim that it had been loaded before the cutoff date, and whether the confiscation, redemption fine, and penalty were sustainable.

Analysis: The exemption procedure in the circular applied only to consignments already loaded or shipped on or before the specified date. The only material on record supported the finding that the invoice was dated 24-10-2004, while the appellant produced no evidence to show that the goods had in fact been loaded before 25-10-2004. In the absence of proof bringing the consignment within the relaxed category, the requirement of a pre-shipment inspection certificate remained applicable. The appellant also failed to participate before the adjudicating authority, and no basis was shown to disturb the factual findings underlying confiscation and consequential monetary liability.

Conclusion: The consignment did not qualify for the relaxed clearance procedure, and the confiscation under Section 111(d) of the Customs Act, 1962 together with the redemption fine and penalty was upheld against the appellant.

Ratio Decidendi: A consignee claiming the benefit of a transitional exemption or relaxed import procedure must establish, with evidence, that the goods fall within the specified cutoff category; absent such proof, the normal statutory import requirement and the consequent confiscatory provisions remain enforceable.

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