https://www.taxtmi.com/caselaws?id=253498 A procedural defect in the pre-shipment inspection certificate arrangement, by itself, does not make an import confiscable when the consignment is found to match the declaration and no prohibited material is detected. The imported scrap was examined and found to be as declared, and the defect arose only because the performing inspection office was not listed in Appendix 28 of the Handbook of Procedures. On that basis, confiscation, redemption fine and penalty were unsustainable, because the import policy concern was to prevent prohibited goods from entering the country, not to punish an exporter-side lapse in the inspection mechanism where the goods themselves were otherwise compliant. en-us Fri, 30 May 2014 00:00:00 +0530 Wed, 26 Nov 2014 11:07:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253498 A procedural defect in the pre-shipment inspection certificate arrangement, by itself, does not make an import confiscable when the consignment is found to match the declaration and no prohibited material is detected. The imported scrap was examined and found to be as declared, and the defect arose only because the performing inspection office was not listed in Appendix 28 of the Handbook of Procedures. On that basis, confiscation, redemption fine and penalty were unsustainable, because the import policy concern was to prevent prohibited goods from entering the country, not to punish an exporter-side lapse in the inspection mechanism where the goods themselves were otherwise compliant. Case-Laws Customs Fri, 30 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253498