Contemporaneous inspection of imported goods supported conformity with import control requirements, so the appeal was dismissed.

Contemporaneous inspection and examination of the imported goods showed that their contents were visible and recorded in the examination reports, and the departmental authorities were satisfied at the time of weighment and clearance that the import trade control requirements were met. On that factual basis, interference in appeal was not warranted, and the departmental action was left undisturbed. The appeal was dismissed.

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Issues: Whether the imported goods were examined and found to conform to the import control requirements contemporaneously with weighment, so as to justify rejection of the appeal.

Analysis: The goods were inspected on the relevant dates, the contents were visible, and the examination reports recorded the nature of the goods. The departmental authorities thus satisfied themselves about conformity with the import trade control requirements at the time of weighment and clearance.

Conclusion: The appeal was dismissed.

Final Conclusion: The decision left undisturbed the departmental action on the basis that the import control requirements had been met contemporaneously with inspection and weighment.

Ratio Decidendi: Where the record shows contemporaneous inspection and examination of the imported goods establishing conformity with import control requirements, interference in appeal is unwarranted.

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