https://www.taxtmi.com/caselaws?id=33369 Procedural non-compliance with pre-shipment inspection conditions under the Foreign Trade Policy and Handbook of Procedures did not justify confiscation where the obligation to obtain the certificate was primarily on the exporter and the goods were 100% examined with no prohibited material found. Section 111(d) of the Customs Act applies only when import is contrary to a statutory prohibition, and a lapse in the timing or recognition of the issuing agency, by itself, did not convert the import into prohibited importation. On that basis, confiscation and penalty under the Customs Act were unsustainable. en-us Tue, 12 Aug 2008 00:00:00 +0530 Sun, 10 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33369 Procedural non-compliance with pre-shipment inspection conditions under the Foreign Trade Policy and Handbook of Procedures did not justify confiscation where the obligation to obtain the certificate was primarily on the exporter and the goods were 100% examined with no prohibited material found. Section 111(d) of the Customs Act applies only when import is contrary to a statutory prohibition, and a lapse in the timing or recognition of the issuing agency, by itself, did not convert the import into prohibited importation. On that basis, confiscation and penalty under the Customs Act were unsustainable. Case-Laws Customs Tue, 12 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33369