https://www.taxtmi.com/caselaws?id=34890 Confiscation and penalty could not be sustained for containers carrying only declared goods where the importer had relied on a pre-shipment inspection certificate issued before a later DGFT clarification on branch-office recognition; the defect, if any, lay in the certifying agency's compliance, not the importer's conduct, so confiscation of those containers and the penalty were set aside. However, the container found to contain war material remained liable to absolute confiscation, and the remaining goods in that same container were confiscated with option to redeem, as consistent with the treatment of prohibited import goods. en-us Mon, 29 Dec 2008 00:00:00 +0530 Sat, 07 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34890 Confiscation and penalty could not be sustained for containers carrying only declared goods where the importer had relied on a pre-shipment inspection certificate issued before a later DGFT clarification on branch-office recognition; the defect, if any, lay in the certifying agency's compliance, not the importer's conduct, so confiscation of those containers and the penalty were set aside. However, the container found to contain war material remained liable to absolute confiscation, and the remaining goods in that same container were confiscated with option to redeem, as consistent with the treatment of prohibited import goods. Case-Laws Customs Mon, 29 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34890