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2009 (10) TMI 804 - AT - CustomsConfiscation of ‘re-rollable scrap’ imported by the appellants - confiscation on the ground that the importers did not produce Pre-shipment Inspection Certificate - Held that: - The Hon’ble High Court of Gujarat in the case of Commissioner of Customs v. Senor Metals Pvt. Ltd. [2008 (8) TMI 238 - GUJARAT HIGH COURT] has held that non-compliance with the fulfillment of conditions such as production of Pre-shipment Inspection Certificate may entail an importer to undergo 100% inspection of entire consignment and that would not tantamount to improper import of goods as per the Section 111 of the Customs Act, 1962. The goods were examined and not found to contain any prohibited articles - confiscation and penalty set aside - appeal allowed - decided in favor of appellant.
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