Home Case Index All Cases Customs Customs + AT Customs - 2016 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (6) TMI 1068 - CESTAT HYDERABADImport of metallic waste and scrap - The consignment was accompanied by a Pre-shipment Inspection Certificate(PSIC) issued by Asia Globe Trade Ltd Hong Kong which is an agency authorized for whole of USA, Canada, South Africa, Australia, UK, Malaysia, UAE, Mozambique Kuwait, Singapore and European Union. It appeared that M/s Asia Globe Trade Ltd was not authorized to issue pre-shipment inspection certificate with regard to Norway. Held that:- there is no prohibition against import of the goods in question. Paragraph No.2.32 of the Handbook itself specifies this. Only, the import is subject to fulfillment of stipulated conditions which are to be complied with by the exporter. Noncompliance thereof may entail an importer to undergo 100% inspection of the entire consignment. That would not tantamount to improper import of goods as required by Section 111 of the Act - Levy of redemption fine and penalty set aside - Decided in favor of appellant.
|