https://www.taxtmi.com/caselaws?id=429459 The Tribunal set aside the penalty imposed on the appellant under Section 112(a) of the Customs Act, 1962, regarding the import of Aluminium Scrap. The decision emphasized that the responsibility to furnish pre-shipment inspection certificates rested with the importer, not the Steamer Agent, absolving the appellant of liability. The Tribunal highlighted the absence of any prohibition on Aluminium Scrap imports and the delayed application of relevant memoranda, ultimately deeming the penalty unjustifiable and allowing the appeal. The judgment underscores the significance of adhering to legal standards and procedural fairness in customs enforcement. en-us Thu, 27 Oct 2022 00:00:00 +0530 Sat, 29 Oct 2022 23:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429459 The Tribunal set aside the penalty imposed on the appellant under Section 112(a) of the Customs Act, 1962, regarding the import of Aluminium Scrap. The decision emphasized that the responsibility to furnish pre-shipment inspection certificates rested with the importer, not the Steamer Agent, absolving the appellant of liability. The Tribunal highlighted the absence of any prohibition on Aluminium Scrap imports and the delayed application of relevant memoranda, ultimately deeming the penalty unjustifiable and allowing the appeal. The judgment underscores the significance of adhering to legal standards and procedural fairness in customs enforcement. Case-Laws Customs Thu, 27 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429459