https://www.taxtmi.com/caselaws?id=120353 Imported melting scrap covered by Circular No. 56/2004-Cus. dated 18-10-2004, because the bills of lading were prior to 25-10-2004, was required to be cleared only after 100% physical examination. The record showed that such examination was carried out and no offending material was found. On that factual basis, the Pre-shipment Inspection Certificate requirement did not apply to these consignments, so confiscation solely for non-production of that certificate was not sustainable. en-us Wed, 22 Nov 2006 00:00:00 +0530 Wed, 18 Jul 2012 16:30:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120353 Imported melting scrap covered by Circular No. 56/2004-Cus. dated 18-10-2004, because the bills of lading were prior to 25-10-2004, was required to be cleared only after 100% physical examination. The record showed that such examination was carried out and no offending material was found. On that factual basis, the Pre-shipment Inspection Certificate requirement did not apply to these consignments, so confiscation solely for non-production of that certificate was not sustainable. Case-Laws Customs Wed, 22 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120353