https://www.taxtmi.com/caselaws?id=773942 Confiscation of imported goods based solely on the absence of a pre-shipment inspection certificate was held unsustainable where the consignment remained in Customs custody and an expert examination could still determine its condition. The Tribunal accepted that safety concerns were relevant, but required a proper inspection by an expert agency before deciding whether the goods were fit for home consumption or should be re-exported. The confiscation and consequential directions were set aside, and the matter was remitted for expert inspection at the importer's cost followed by a fresh decision within the time fixed by the Tribunal. en-us Mon, 30 Jun 2025 00:00:00 +0530 Tue, 01 Jul 2025 11:42:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773942 Confiscation of imported goods based solely on the absence of a pre-shipment inspection certificate was held unsustainable where the consignment remained in Customs custody and an expert examination could still determine its condition. The Tribunal accepted that safety concerns were relevant, but required a proper inspection by an expert agency before deciding whether the goods were fit for home consumption or should be re-exported. The confiscation and consequential directions were set aside, and the matter was remitted for expert inspection at the importer's cost followed by a fresh decision within the time fixed by the Tribunal. Case-Laws Customs Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773942