https://www.taxtmi.com/caselaws?id=329359 Imported shredded scrap was not liable to confiscation merely because the pre-shipment inspection certificate was issued by an agency not expressly notified for the country of origin, where the certificate had been furnished and post-shipment inspection found no objectionable goods. The notification list did not create a complete prohibition on imports from that country, and the primary obligation to obtain and furnish the certificate rested on the exporter. Since the consignment otherwise satisfied the foreign trade conditions and no prohibited material was found, confiscation under the customs prohibition provision was not justified. The penalty was therefore unsustainable and was set aside. en-us Wed, 30 Dec 2015 00:00:00 +0530 Tue, 08 Nov 2016 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329359 Imported shredded scrap was not liable to confiscation merely because the pre-shipment inspection certificate was issued by an agency not expressly notified for the country of origin, where the certificate had been furnished and post-shipment inspection found no objectionable goods. The notification list did not create a complete prohibition on imports from that country, and the primary obligation to obtain and furnish the certificate rested on the exporter. Since the consignment otherwise satisfied the foreign trade conditions and no prohibited material was found, confiscation under the customs prohibition provision was not justified. The penalty was therefore unsustainable and was set aside. Case-Laws Customs Wed, 30 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329359