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2013 (12) TMI 120 - CESTAT CHENNAIImposition of redemption fine and penalty - Obtaining of pre-shipment inspection certificate in respect of the impugned scrap from the designated agencies - Held that:- appellants have committed a breach of the Foreign Trade Regulations inasmuch as they have not obtained the necessary certificates from the listed agencies. However, there are two factors which call for leniency in respect of these two cases. Firstly, the impugned cargo on inspection was found not to contain any explosives or other objectionable material and secondly, M/s. Bureau Veritas, Miami from whom the pre-shipment certificate has been obtained have been notified as the authorised agencies for many other countries, such as Singapore, Philippines, Oman, Mauritius and several other countries - Penalty reduced - Decided partly in favour of Appellants.
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