2026-VIL-1146-CESTAT-CHD-CU
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CUSTOMS CESTAT Cases

Customs - Validity of Pre-Shipment Inspection Certificate obtained from non-notified area of the operation of empaneled agency, Confiscation of Goods - Appellant imported Heavy Melting Scrap and filed B/E with a Pre-Shipment Inspection Certificate issued by M/s Asia Inspection Agency Ltd showing place of inspection as Port Louis, Mauritius. However, Mauritius was not a notified area of operation for the said agency as per DGFT Public Notice. The Department treated the PSIC as invalid and seized the goods as prohibited goods under Section 111(d) of the Customs Act, 1962, and imposed confiscation, redemption fine, and penalties under Sections 112 and 114AA - Whether non-compliance with the condition of authorized area of operation of a PSIA constitutes improper import liable to confiscation – HELD - Though the PSIA was not authorized to operate in Mauritius, the only lapse was territorial authorization and not the agency's empanelment itself. When the local empanelled agency re-inspected the goods in India as permitted under DGFT Policy and found no objectionable material, war material, or excess radiation levels, this constitutes substantial compliance with DGFT Policy - The principle established in Commissioner of Customs vs. Senor Metals Pvt Ltd holds that Section 111(d) permits confiscation only of goods imported contrary to prohibition, and non-compliance with conditions of import policy entails hundred percent inspection but does not tantamount to improper import. When nothing incriminating is found in the consignment after inspection, confiscation and imposition of penalties are not sustainable in law. The impugned order imposing fine, redemption fine, and penalties is set aside and the appeal is allowed
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GSTAT Filing Near: Closing Resolutions...
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