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Issues: Whether the pre-shipment inspection certificate produced by the importer was a valid certificate under the applicable Export Import Policy and Handbook of Procedures, and whether confiscation of the imported goods was sustainable.
Analysis: The certificate had been produced by the importer and the only objection was that it was issued from the Denmark office of the inspection agency rather than its Benin office. The record did not establish that the goods had in fact been inspected by the Benin office, and no material was brought on record to support that assumption. A conclusion founded only on presumption and assumption could not be treated as having evidentiary value. The certificate issued by the agency named in the Handbook of Procedures was therefore treated as a valid certificate, and the requirement of the relevant policy provision was held to have been satisfied.
Conclusion: The certificate was valid and the confiscation of the imported goods was not sustainable.