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2008 (12) TMI 201 - AT - CustomsNon production of pre shipment inspection certificate – confiscation and penalty – held that - We find no justification in confiscation of the containers which contained only the declared goods without any war material, or for imposition of penalty upon the appellants - Advocate appearing for the appellant has not disputed the absolute confiscation of the war material scrap or the confiscation of the remaining scrap in the same container with an option to the appellant to redeem the same. Accordingly, we uphold the absolute confiscation of the war material and confiscation with option to redeem the balance material contained in the same container, in which war material was found.
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