https://www.taxtmi.com/caselaws?id=118364 The Tribunal upheld the order-in-appeal setting aside the confiscation and penalty on a consignment of Heavy Melting Scrap purchased on High Seas Basis by the respondent. The decision was based on the respondent's diligent reliance on a pre-shipment certificate from an accredited agency under the EXIM policy and the absence of fault on the respondent's part. The Tribunal found the appellate authority's decision well-reasoned and justified, leading to the dismissal of the revenue's appeal. en-us Wed, 15 Feb 2006 00:00:00 +0530 Sat, 30 Jun 2012 12:14:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118364 The Tribunal upheld the order-in-appeal setting aside the confiscation and penalty on a consignment of Heavy Melting Scrap purchased on High Seas Basis by the respondent. The decision was based on the respondent's diligent reliance on a pre-shipment certificate from an accredited agency under the EXIM policy and the absence of fault on the respondent's part. The Tribunal found the appellate authority's decision well-reasoned and justified, leading to the dismissal of the revenue's appeal. Case-Laws Customs Wed, 15 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118364