https://www.taxtmi.com/caselaws?id=340632 A pre-shipment inspection certificate was treated as a clearance condition for the importer, not a requirement binding shipping lines under the Customs Act, so penalty under section 112 was held unsustainable against the shipping lines. Where no specified agency had been notified in the country of export, compliance with the certificate requirement was impossible; given that the goods were fully examined by customs and no ineligible import was alleged, confiscation, fine and penalty on the importer were held unjustified. The stated principle is that a penalty cannot be imposed for breach of a condition fastened on another party, and an impossible import condition cannot be enforced to sustain confiscation or penalty. en-us Tue, 21 Feb 2017 00:00:00 +0530 Tue, 06 Feb 2018 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340632 A pre-shipment inspection certificate was treated as a clearance condition for the importer, not a requirement binding shipping lines under the Customs Act, so penalty under section 112 was held unsustainable against the shipping lines. Where no specified agency had been notified in the country of export, compliance with the certificate requirement was impossible; given that the goods were fully examined by customs and no ineligible import was alleged, confiscation, fine and penalty on the importer were held unjustified. The stated principle is that a penalty cannot be imposed for breach of a condition fastened on another party, and an impossible import condition cannot be enforced to sustain confiscation or penalty. Case-Laws Central Excise Tue, 21 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340632