https://www.taxtmi.com/caselaws?id=1274 Mandatory documentary conditions under the Foreign Trade Policy, including a pre-shipment inspection certificate from the specified agency, were treated as enforceable import requirements. Non-furnishing of the prescribed certificate constituted a breach justifying confiscation under the Customs Act and penalty, even though the goods themselves contained no incriminating material. However, the redemption fine and penalty were examined on proportionality grounds and found excessive in relation to the lapse, so the monetary burden was reduced while the finding of contravention and confiscation was maintained. en-us Mon, 03 Jul 2006 00:00:00 +0530 Mon, 14 Apr 2008 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1274 Mandatory documentary conditions under the Foreign Trade Policy, including a pre-shipment inspection certificate from the specified agency, were treated as enforceable import requirements. Non-furnishing of the prescribed certificate constituted a breach justifying confiscation under the Customs Act and penalty, even though the goods themselves contained no incriminating material. However, the redemption fine and penalty were examined on proportionality grounds and found excessive in relation to the lapse, so the monetary burden was reduced while the finding of contravention and confiscation was maintained. Case-Laws Customs Mon, 03 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1274