https://www.taxtmi.com/caselaws?id=780025 Imported stainless steel scrap accompanied by a pre-shipment inspection certificate issued by a DGFT-authorised agency was not liable to confiscation merely because no agency had been specifically notified for the country of export. The foreign trade policy did not make the goods prohibited on that ground, and confiscation under section 111(d) of the Customs Act is discretionary rather than automatic. The lapse was treated as at most a technical violation, so confiscation was unsustainable. As the confiscation failed, the redemption fine and consequential penalty also could not be maintained and were set aside. en-us Tue, 02 Sep 2025 00:00:00 +0530 Fri, 17 Oct 2025 08:08:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780025 Imported stainless steel scrap accompanied by a pre-shipment inspection certificate issued by a DGFT-authorised agency was not liable to confiscation merely because no agency had been specifically notified for the country of export. The foreign trade policy did not make the goods prohibited on that ground, and confiscation under section 111(d) of the Customs Act is discretionary rather than automatic. The lapse was treated as at most a technical violation, so confiscation was unsustainable. As the confiscation failed, the redemption fine and consequential penalty also could not be maintained and were set aside. Case-Laws Customs Tue, 02 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780025