https://www.taxtmi.com/caselaws?id=31051 A pre-shipment inspection certificate was accepted as valid under the applicable Export Import Policy and Handbook of Procedures because it was issued by the agency named in the Handbook, and the only objection was that it came from the Denmark office rather than the Benin office. The record did not show that inspection had in fact been carried out by the Benin office, and no material supported that assumption. A finding based only on presumption could not have evidentiary value. The policy requirement was therefore treated as satisfied, and confiscation of the imported goods was held to be unsustainable. en-us Fri, 13 Jul 2007 00:00:00 +0530 Tue, 14 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31051 A pre-shipment inspection certificate was accepted as valid under the applicable Export Import Policy and Handbook of Procedures because it was issued by the agency named in the Handbook, and the only objection was that it came from the Denmark office rather than the Benin office. The record did not show that inspection had in fact been carried out by the Benin office, and no material supported that assumption. A finding based only on presumption could not have evidentiary value. The policy requirement was therefore treated as satisfied, and confiscation of the imported goods was held to be unsustainable. Case-Laws Customs Fri, 13 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31051