https://www.taxtmi.com/caselaws?id=774946 A defective or non-genuine pre-shipment inspection certificate used for customs clearance of metal scrap can attract penalty under Section 112(a) of the Customs Act because compliance with the prescribed import procedure must be real and effective; later physical examination finding no prohibited goods does not cure the breach. A company can be proceeded against as a "person" under the inclusive statutory definition, so corporate liability is not excluded. Although the contravention justified penal action, the penalty amount was moderated on the facts because the consignments were physically examined and no prohibited material was found. en-us Tue, 15 Jul 2025 00:00:00 +0530 Thu, 17 Jul 2025 08:19:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774946 A defective or non-genuine pre-shipment inspection certificate used for customs clearance of metal scrap can attract penalty under Section 112(a) of the Customs Act because compliance with the prescribed import procedure must be real and effective; later physical examination finding no prohibited goods does not cure the breach. A company can be proceeded against as a "person" under the inclusive statutory definition, so corporate liability is not excluded. Although the contravention justified penal action, the penalty amount was moderated on the facts because the consignments were physically examined and no prohibited material was found. Case-Laws Customs Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774946