https://www.taxtmi.com/caselaws?id=788339 Invalid pre shipment inspection certificates (PSIC) alone do not render imported goods liable to confiscation or redemption fine where there is no evidence that the consignment constituted a prohibited or improper import; non compliance may justify detailed examination but not automatic confiscation, and redemption fine is unsustainable in those circumstances. Similarly, imposition of penalties for abetment or mis declaration requires proof of active involvement or culpable conduct by the importer; mere reliance on inspection agency failures without evidence of mens rea or participation cannot sustain penalties, which were set aside. en-us Wed, 18 Mar 2026 00:00:00 +0530 Fri, 20 Mar 2026 08:35:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788339 Invalid pre shipment inspection certificates (PSIC) alone do not render imported goods liable to confiscation or redemption fine where there is no evidence that the consignment constituted a prohibited or improper import; non compliance may justify detailed examination but not automatic confiscation, and redemption fine is unsustainable in those circumstances. Similarly, imposition of penalties for abetment or mis declaration requires proof of active involvement or culpable conduct by the importer; mere reliance on inspection agency failures without evidence of mens rea or participation cannot sustain penalties, which were set aside. Case-Laws Customs Wed, 18 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788339