https://www.taxtmi.com/caselaws?id=153629 Imported metal scrap was held to fall outside a later-introduced pre-shipment inspection certificate requirement where the goods had already been shipped before that condition came into force. The circular guidance treated such consignments as suitable for 100% physical examination if they had landed in India and left the port of origin on or before the relevant cut-off date. As the scrap was physically examined and found to be metal scrap, confiscation and penalty were not sustainable and were set aside. en-us Fri, 22 Jan 2010 00:00:00 +0530 Thu, 25 Jul 2013 18:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153629 Imported metal scrap was held to fall outside a later-introduced pre-shipment inspection certificate requirement where the goods had already been shipped before that condition came into force. The circular guidance treated such consignments as suitable for 100% physical examination if they had landed in India and left the port of origin on or before the relevant cut-off date. As the scrap was physically examined and found to be metal scrap, confiscation and penalty were not sustainable and were set aside. Case-Laws Customs Fri, 22 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153629