https://www.taxtmi.com/highlights?id=25142 Pre-shipment inspection – Recovery of live bomb shells – There is no evidence on record to hold that appellant was aware that waste and scrap imported by them contained live bomb shells – There is no justification for confiscation of waste and scraps (other than live Bomb Shells) imported by appellant and accordingly, no penalties upon appellant under Section 112 of Customs Act, 1962 can be imposed - AT en-us Tue, 06 Oct 2015 09:02:24 +0530 Tue, 06 Oct 2015 09:02:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=25142 Pre-shipment inspection – Recovery of live bomb shells – There is no evidence on record to hold that appellant was aware that waste and scrap imported by them contained live bomb shells – There is no justification for confiscation of waste and scraps (other than live Bomb Shells) imported by appellant and accordingly, no penalties upon appellant under Section 112 of Customs Act, 1962 can be imposed - AT Highlights Customs Tue, 06 Oct 2015 09:02:24 +0530 https://www.taxtmi.com/highlights?id=25142