https://www.taxtmi.com/caselaws?id=3076 The requirement of a pre-shipment inspection certificate serves security-related import controls, but later debarment of the issuing agency is not, by itself, conclusive proof that an earlier certificate was false or invalid. Where the record does not show whether the imported goods were actually examined after import, or what that examination revealed, confiscability, redemption fine and penalty cannot be properly determined. On that incomplete factual basis, the confiscation and consequential penalties were set aside and the matter remanded for de novo consideration after hearing the importers. en-us Mon, 05 Nov 2007 00:00:00 +0530 Wed, 16 Apr 2008 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3076 The requirement of a pre-shipment inspection certificate serves security-related import controls, but later debarment of the issuing agency is not, by itself, conclusive proof that an earlier certificate was false or invalid. Where the record does not show whether the imported goods were actually examined after import, or what that examination revealed, confiscability, redemption fine and penalty cannot be properly determined. On that incomplete factual basis, the confiscation and consequential penalties were set aside and the matter remanded for de novo consideration after hearing the importers. Case-Laws Customs Mon, 05 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3076