Home Case Index All Cases Customs Customs + AT Customs - 2008 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (9) TMI 362 - AT - CustomsPSI certification – import of scrap - we find that the PSI certification is a legal requirement which has been imposed by the Government in the public interest to curb importation of bombs, explosives etc. in the consignment of scrap - the requirement of the beneficial policy cannot be taken lightly or waived. - we find that the Appellants have taken the necessary steps to obtain the PSI certificate as required under the law and it was beyond their control that the said certificate could not be obtained. We also take into account of the fact that on 100% examination, nothing objectionable was found in the consignment of the Appellants. Hence, while upholding the confiscation, we reduce the Redemption Fine and waive the penalty. The Appeal is thus partly allowed.
|