2009 (10) TMI 804

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..... r Metals Pvt. Ltd. [2008 (8) TMI 238 - GUJARAT HIGH COURT] has held that non-compliance with the fulfillment of conditions such as production of Pre-shipment Inspection Certificate may entail an importer to undergo 100% inspection of entire consignment and that would not tantamount to improper import of goods as per the Section 111 of the Customs Act, 1962. The goods were examined and not found .....

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..... rviceable articles or arms and ammunitions. It is only for the reason that the assessees did not produce a Pre-shipment Inspection Certificate that the consignment has been confiscated. The Hon ble High Court of Gujarat in the case of Commissioner of Customs v. Senor Metals Pvt. Ltd. [2009 (236) E.L.T. 445 (Guj.)] has held that non-compliance with the fulfilment of conditions such as production of .....

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