https://www.taxtmi.com/caselaws?id=121287 Where the import control circular relaxed the pre-shipment inspection certificate requirement for covered metal scrap already loaded before the cut-off date, and the goods were subjected to 100% physical examination without any contraband being found, mere non-production of the certificate did not justify confiscation or penalty under the Customs Act, 1962. The circular's relaxed clearance mechanism prevailed on the facts, and the absence of the certificate was treated as insufficient to sustain punitive action against the assessee. en-us Fri, 23 Mar 2007 00:00:00 +0530 Sat, 28 Jul 2012 10:54:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121287 Where the import control circular relaxed the pre-shipment inspection certificate requirement for covered metal scrap already loaded before the cut-off date, and the goods were subjected to 100% physical examination without any contraband being found, mere non-production of the certificate did not justify confiscation or penalty under the Customs Act, 1962. The circular's relaxed clearance mechanism prevailed on the facts, and the absence of the certificate was treated as insufficient to sustain punitive action against the assessee. Case-Laws Customs Fri, 23 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121287