https://www.taxtmi.com/caselaws?id=440506 A procedural defect in a pre-shipment inspection certificate, where the goods were otherwise subjected to full examination and no prohibited material was found, did not justify maintaining disproportionate redemption fine and penalty at the original level. The defect was treated as procedural rather than substantive, so the confiscation-related consequences were not disturbed, but the monetary consequences were reduced substantially in favour of the assessee. The order was accordingly modified to reflect the lesser fine and penalty. en-us Mon, 17 Jul 2023 00:00:00 +0530 Thu, 20 Jul 2023 08:29:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440506 A procedural defect in a pre-shipment inspection certificate, where the goods were otherwise subjected to full examination and no prohibited material was found, did not justify maintaining disproportionate redemption fine and penalty at the original level. The defect was treated as procedural rather than substantive, so the confiscation-related consequences were not disturbed, but the monetary consequences were reduced substantially in favour of the assessee. The order was accordingly modified to reflect the lesser fine and penalty. Case-Laws Customs Mon, 17 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440506