https://www.taxtmi.com/caselaws?id=118540 A consignee seeking the benefit of a transitional import relaxation must prove that the goods fell within the specified cutoff category. On the facts stated, the invoice date alone did not establish that the metal scrap had been loaded or shipped before the cutoff date, so the relaxed clearance procedure without a pre-shipment inspection certificate was unavailable. In the absence of proof, the normal import requirement continued to apply, and the confiscation of the consignment with redemption fine and penalty was upheld. en-us Wed, 03 May 2006 00:00:00 +0530 Wed, 04 Jul 2012 10:58:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118540 A consignee seeking the benefit of a transitional import relaxation must prove that the goods fell within the specified cutoff category. On the facts stated, the invoice date alone did not establish that the metal scrap had been loaded or shipped before the cutoff date, so the relaxed clearance procedure without a pre-shipment inspection certificate was unavailable. In the absence of proof, the normal import requirement continued to apply, and the confiscation of the consignment with redemption fine and penalty was upheld. Case-Laws Customs Wed, 03 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118540