https://www.taxtmi.com/caselaws?id=780794 CESTAT NEW DELHI - AT allowed the appeal, setting aside orders of confiscation and penalty. The tribunal held that the PIMS registration timeline framed with the word "can" is directory, not mandatory, so a brief delay in uploading the PIMS certificate (after arrival but before clearance) was a procedural lapse not warranting confiscation. The importer's explanation of late receipt of documents was acceptable, and the certificate was filed prior to clearance, fulfilling the notification's purpose. Consequently, violation of the import condition did not attract confiscation or penalty. en-us Tue, 04 Nov 2025 00:00:00 +0530 Thu, 06 Nov 2025 08:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780794 CESTAT NEW DELHI - AT allowed the appeal, setting aside orders of confiscation and penalty. The tribunal held that the PIMS registration timeline framed with the word "can" is directory, not mandatory, so a brief delay in uploading the PIMS certificate (after arrival but before clearance) was a procedural lapse not warranting confiscation. The importer's explanation of late receipt of documents was acceptable, and the certificate was filed prior to clearance, fulfilling the notification's purpose. Consequently, violation of the import condition did not attract confiscation or penalty. Case-Laws Customs Tue, 04 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780794