2026-VIL-1160-CESTAT-CHD-CU
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CUSTOMS CESTAT Cases

Customs - Prohibited Goods - Invalid Pre-Shipment Inspection Certificate (PSIC) - Whether non-compliance with PSIC requirement regarding authorized area of operation of inspecting agency, when goods are subsequently inspected by DGFT-approved Indian agency and found to contain no objectionable material, constitutes improper import warranting confiscation under Section 111(d) of the Customs Act, 1962 – HELD - The requirement of a valid PSIC from an agency authorized for a specific country is an important condition for import of metallic scrap, however, non-compliance thereof does not tantamount to improper import of goods as contemplated under Section 111(d) of the Customs Act, 1962 - The Section 111(d) permits confiscation only where goods are imported contrary to any prohibition imposed by or under the Act or contrary to any prohibition imposed by any other law for the time being in force, and mere non-compliance with import policy conditions that are subject to fulfillment by the exporter may entail 100 percent inspection of goods but would not constitute improper import – Further, in the present case, though the inspecting agency was DGFT-empanelled, the only lapse was that it was not authorized to operate in the specific area where inspection took place. When the subsequent post-shipment inspection by a local DGFT-approved agency did not reveal any objectionable material, war material, or excess radiation levels in the goods, it amounts to substantial compliance of the DGFT policy - The confiscation order, redemption fine, and penalties imposed by the lower authorities are set aside – The appeal is allowed
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GSTAT Filing Near: Closing Resolutions...
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