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Issues: Confiscation of imported goods, Pre-shipment inspection certificate requirement, Penalty under Customs Act 1962
In this judgment by the Appellate Tribunal CESTAT, Mumbai, the issue revolved around the confiscation of consignments of Copper scrap imported by the appellant. Despite a 100% examination revealing no prohibited items, the Commissioner confiscated the goods citing the absence of a pre-inspection certificate, as per Section 111(d) of the Customs Act 1962. The Tribunal noted that a Circular from the DGFT mandating the certificate was issued after the goods were loaded onto the ship, making it unreasonable to expect compliance. The Tribunal found the confiscation and penalties imposed unjustified given the lack of incriminating evidence in the consignment. The Tribunal, after hearing both sides and reviewing the records, concluded that the confiscation and penalties were unwarranted. The Circular requiring the pre-shipment inspection certificate was issued after the goods had already been loaded for shipment, making it impractical to comply. Despite the Commissioner's actions, the Tribunal emphasized that no prohibited items were found in the consignment even after a thorough examination, indicating no basis for confiscation or penalties under the Customs Act 1962. Therefore, the Tribunal set aside the impugned orders and allowed the appeals, providing consequential relief as necessary. The judgment highlights the importance of considering practicalities and evidence in customs cases, ensuring fair treatment for importers in line with legal requirements and procedural justice.
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