2026-VIL-506-CESTAT-AHM-CU
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CUSTOMS CESTAT Cases

Customs - Import of waste and metallic scrap - Validity of confiscation of imported goods and imposition of penalties - Appellants imported aluminum scrap from UAE through an indenter. The pre-shipment inspection certificates (PSIC) submitted for the import were found to be invalid as they were issued without proper inspection of the goods. The customs authorities confiscated the goods and imposed penalties on the appellants and other parties involved - Whether the confiscation of the imported goods and imposition of penalties on the appellants are sustainable – HELD – The non-compliance of the conditions for import policy may entail 100% inspection of goods but would not tantamount to improper import of goods liable to confiscation under Section 111 of the Customs Act, 1962 – The purpose of PSIC is to ensure that the consignment does not contain any types of arms, ammunition or other explosive material. As no such incriminating material was found in consignment, radiation level was not found in excess of neutral background, non-compliance of the condition of import policy may entail 100% inspection of goods but would not tantamount to improper import of goods liable to confiscation under Section 111 of the Customs Act, 1962 - There is no sufficient evidence to show that the appellants abetted in the production of invalid PSIC - the impugned order to the extent of confiscation of seized goods, imposition of Redemption fine and penalty on the appellants is set aside – The appeal is allowed
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