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    <title>2005 (10) TMI 363 - CESTAT, , NEW DELHI</title>
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    <description>A shipping line that accepts metal scrap must comply with the prescribed pre-shipment inspection requirement, and reliance on a shipping certificate alone is insufficient where no valid certificate from a notified agency is produced. The absence of contraband in some containers does not justify waiver of penalty when the penalties relate to segregated consignments containing prohibited articles. On that basis, the stay applications were rejected, no interference was made with the penalties, and deposit of the amounts was required to keep the appeals alive.</description>
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      <link>https://www.taxtmi.com/caselaws?id=116814</link>
      <description>A shipping line that accepts metal scrap must comply with the prescribed pre-shipment inspection requirement, and reliance on a shipping certificate alone is insufficient where no valid certificate from a notified agency is produced. The absence of contraband in some containers does not justify waiver of penalty when the penalties relate to segregated consignments containing prohibited articles. On that basis, the stay applications were rejected, no interference was made with the penalties, and deposit of the amounts was required to keep the appeals alive.</description>
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