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Issues: Whether the pre-shipment inspection certificate issued by the foreign inspection agency could be accepted as valid for import of the goods.
Analysis: The goods were imported in May 2005 and required a pre-shipment inspection certificate under the relevant public notice. The certificate produced by the importer was issued by M/s Bureau Veritas, Mexico. The Tribunal noted that the agency had been authorized under a later public notice and that the issue had already been decided in favour of importers in an earlier Tribunal order on the same point.
Conclusion: The certificate was to be accepted as valid, and the appeal succeeded.