https://www.taxtmi.com/caselaws?id=795 The Tribunal set aside the order confiscating the Heavy Melting Scrap and imposing a penalty, deeming them unjustifiable. The appellant's submission of a pre-inspection certificate from an agency not listed in the EXIM policy, coupled with the absence of objectionable items in the 100% inspected consignment, led to the decision that the Customs Act provisions should not apply. Consequently, the appeal was allowed, and the appellant was granted relief from the confiscation and penalty. en-us Fri, 17 Mar 2006 00:00:00 +0530 Sun, 13 Apr 2008 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795 The Tribunal set aside the order confiscating the Heavy Melting Scrap and imposing a penalty, deeming them unjustifiable. The appellant's submission of a pre-inspection certificate from an agency not listed in the EXIM policy, coupled with the absence of objectionable items in the 100% inspected consignment, led to the decision that the Customs Act provisions should not apply. Consequently, the appeal was allowed, and the appellant was granted relief from the confiscation and penalty. Case-Laws Customs Fri, 17 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795