https://www.taxtmi.com/caselaws?id=433003 The appeal was allowed as the court found that the import was not improper, the goods were in order, and the PSI certificate was complete. The Branch Office's issuance of the certificate was later ratified by the DGFT. Consequently, the court rejected the redemption fine and penalty imposed by the authorities, setting aside the impugned order and allowing the appeal with consequential benefits as per law. en-us Wed, 18 Jan 2023 00:00:00 +0530 Thu, 19 Jan 2023 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433003 The appeal was allowed as the court found that the import was not improper, the goods were in order, and the PSI certificate was complete. The Branch Office's issuance of the certificate was later ratified by the DGFT. Consequently, the court rejected the redemption fine and penalty imposed by the authorities, setting aside the impugned order and allowing the appeal with consequential benefits as per law. Case-Laws Customs Wed, 18 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433003