https://www.taxtmi.com/caselaws?id=794141 A procedural defect in a Pre-Shipment Inspection Certificate, such as issuance by an empanelled agency outside its notified area of operation, does not by itself make imported goods prohibited or liable to confiscation when later inspection shows no objectionable material. The text states that where the consignment is free from war material or other incriminating content and the import policy requirement has been substantially met, the defect is treated as a compliance lapse rather than a basis for confiscation, redemption fine, or penalties under the Customs Act. en-us Tue, 30 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794141 A procedural defect in a Pre-Shipment Inspection Certificate, such as issuance by an empanelled agency outside its notified area of operation, does not by itself make imported goods prohibited or liable to confiscation when later inspection shows no objectionable material. The text states that where the consignment is free from war material or other incriminating content and the import policy requirement has been substantially met, the defect is treated as a compliance lapse rather than a basis for confiscation, redemption fine, or penalties under the Customs Act. Case-Laws Customs Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794141