https://www.taxtmi.com/caselaws?id=188943 Imported goods that arrived before the cut-off date were not liable to confiscation or penalty merely because a pre-shipment inspection certificate was absent, where the consignment had already undergone 100% physical examination under the applicable customs circular and public notice. The operative policy permitted compliance through either production of the certificate or full physical examination, and satisfaction of the latter was treated as sufficient compliance. On that basis, confiscation and penal action were held unsustainable, and the Revenue's challenge failed. en-us Tue, 10 Apr 2012 00:00:00 +0530 Wed, 21 Dec 2016 15:38:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188943 Imported goods that arrived before the cut-off date were not liable to confiscation or penalty merely because a pre-shipment inspection certificate was absent, where the consignment had already undergone 100% physical examination under the applicable customs circular and public notice. The operative policy permitted compliance through either production of the certificate or full physical examination, and satisfaction of the latter was treated as sufficient compliance. On that basis, confiscation and penal action were held unsustainable, and the Revenue's challenge failed. Case-Laws Customs Tue, 10 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188943