https://www.taxtmi.com/caselaws?id=121669 The appellant's imported lead scrap was confiscated due to the presence of used cartridges in the consignment. Despite the certification from an accredited agency, the Commissioner ordered confiscation. The appellant argued good faith and compliance with regulations, supported by a Pre-shipment Inspection Certificate. The Tribunal found the appellant diligent in import procedures, lacking fault or negligence. Citing a similar precedent and distinguishing a High Court case, the Tribunal allowed the appeal, setting aside the confiscation order and providing necessary relief. No separate judgment was issued. en-us Thu, 05 Apr 2007 00:00:00 +0530 Wed, 01 Aug 2012 14:13:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121669 The appellant's imported lead scrap was confiscated due to the presence of used cartridges in the consignment. Despite the certification from an accredited agency, the Commissioner ordered confiscation. The appellant argued good faith and compliance with regulations, supported by a Pre-shipment Inspection Certificate. The Tribunal found the appellant diligent in import procedures, lacking fault or negligence. Citing a similar precedent and distinguishing a High Court case, the Tribunal allowed the appeal, setting aside the confiscation order and providing necessary relief. No separate judgment was issued. Case-Laws Customs Thu, 05 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121669