https://www.taxtmi.com/caselaws?id=774023 Imported steel scrap cannot be maintained under absolute confiscation solely for absence of a pre-shipment inspection certificate where the consignment remains available for examination and safety concerns can be tested by expert inspection. The customs authorities were required to obtain expert examination, at the importer's cost, to determine whether the goods contained prohibited or hazardous material and whether they were fit for home consumption or re-export. On that basis, the confiscation, redemption fine and penalty were set aside, and the matter was directed to be reconsidered afresh after inspection. en-us Mon, 30 Jun 2025 00:00:00 +0530 Wed, 02 Jul 2025 08:42:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774023 Imported steel scrap cannot be maintained under absolute confiscation solely for absence of a pre-shipment inspection certificate where the consignment remains available for examination and safety concerns can be tested by expert inspection. The customs authorities were required to obtain expert examination, at the importer's cost, to determine whether the goods contained prohibited or hazardous material and whether they were fit for home consumption or re-export. On that basis, the confiscation, redemption fine and penalty were set aside, and the matter was directed to be reconsidered afresh after inspection. Case-Laws Customs Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774023