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2014 (2) TMI 14 - CESTAT CHENNAIImport of metal scrap - Pre-shipment inspection certificate not obtained - Imposition of redemption fine and penalty - Held that:- appellants are required to obtain and produce pre-shipment inspection certificate for importing the impugned metal scrap. They have produced a certificate from M/s. Alex Stewart (Assayers) Geo, who are also notified as the authorized agency at S. No. 1, 25 & 61 with address of their branches at Rotterdam, Australia and England. They have not been notified with reference to their branch at Singapore. As such, violation by the appellants is a technical one in the sense they should have gone to M/s. Intertek Testing Services Ltd. at Singapore rather than M/s. Alex Stewart, to obtain the necessary PSI Certificate. Apart from that on examination no explosive material had been found in the consignment - Redemption fine set aside - Decided partly in favour of assessee.
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