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2016 (7) TMI 226 - AT - CustomsLevy of penalty for abatement - alleged violation of having filed an invalid Pre-shipment Inspection Certificate (PSIC) - confiscation and redemption fine - Held that:- The purpose of PSI Certificate is that the consignment does not contain any types of arms, ammunition, mines, shells cartridges or any other explosive materials in any form used or otherwise and that the consignment was checked for radiation level and it does not contain radiation level (gamma and neutron) in excess of natural background. It is not the case of the Customs that the PSI Certificate filed by the importer does not furnish the aforesaid information, required to decide whether the said consignment should be prevented from import or not. It is a factual admission of the customs that the inspection report furnished by M/s. ValueguruEngineers, does not contain any information that would render the consignment as not importable. Non-compliance with the fulfilment of the conditions may entail 100% goods carried by the consignment being subjected to inspection and that would not tantamount to improper import of goods u/s 111 of the Customs Act, 1962. - Revenue has failed to bring home the charge of abatement against the appellant. - No penalty - Decided in favor of appellant.
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