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2017 (3) TMI 1135 - AT - Central ExciseConfiscation - penalty - Allegation in the impugned order was that the imports had not been accompanied by a valid pre-shipment inspection certificate issued by the agencies - Held that: - The practical impossibility of obtaining a pre-shipment inspection certificate owing to the absence of the specific agency in the country of export would render this requirement lex non-cogit ad impossibilia. If such was the intention of the government, a ban would have been imposed on imports from all countries for which specified agency is not enumerated. That does not appear to be so. Considering this factual matrix the confiscation of the goods and the imposition of fine thereon would appear to be unjustified so to insofar as the penalties are concerned - appeal allowed - decided in favor of appellant-importer.
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