https://www.taxtmi.com/caselaws?id=780036 A procedural irregularity in the pre-shipment inspection certificate did not justify confiscation where the certificate was issued by an approved agency and subsequent examination confirmed that the consignment was non-hazardous, non-radioactive and compliant with the substantive import conditions. The objection that inspection was conducted at an inland location rather than the port of loading was rejected because no rule required inspection only at the loading port. As the import was not shown to be prohibited, confiscation under the Customs Act was unsustainable, and redemption fine and penalty could not survive once the substantive compliance was established. en-us Thu, 16 Oct 2025 00:00:00 +0530 Fri, 17 Oct 2025 08:08:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780036 A procedural irregularity in the pre-shipment inspection certificate did not justify confiscation where the certificate was issued by an approved agency and subsequent examination confirmed that the consignment was non-hazardous, non-radioactive and compliant with the substantive import conditions. The objection that inspection was conducted at an inland location rather than the port of loading was rejected because no rule required inspection only at the loading port. As the import was not shown to be prohibited, confiscation under the Customs Act was unsustainable, and redemption fine and penalty could not survive once the substantive compliance was established. Case-Laws Customs Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780036