https://www.taxtmi.com/caselaws?id=794140 A procedural defect in a pre-shipment inspection certificate did not, by itself, justify confiscation or penalty under Customs law where the import condition was substantially complied with and a later inspection found no prohibited or objectionable material. The Tribunal treated the fact that the certifying agency was not authorised for the place of inspection as a curable lapse, not as proof that the metallic scrap was prohibited goods. Confiscation, redemption fine, and penalties were therefore unsustainable and were set aside. 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=794140 A procedural defect in a pre-shipment inspection certificate did not, by itself, justify confiscation or penalty under Customs law where the import condition was substantially complied with and a later inspection found no prohibited or objectionable material. The Tribunal treated the fact that the certifying agency was not authorised for the place of inspection as a curable lapse, not as proof that the metallic scrap was prohibited goods. Confiscation, redemption fine, and penalties were therefore unsustainable and were set aside. Case-Laws Customs Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794140