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Defective PSIC Alone Cannot Justify Confiscation of Imported Scrap: CESTAT Chandigarh
Case Law Details
- Case Name
- Madhav KRG HRC Pvt Ltd Vs Commissioner of Customs (CESTAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chandigarh
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Madhav KRG HRC Pvt Ltd Vs Commissioner of Customs (CESTAT Chandigarh)
The appeal challenged the Order-in-Appeal dated 29.04.2026, whereby the Commissioner (Appeals) upheld the Order-in-Original confiscating imported Heavy Melting Scrap, permitting its redemption only for re-export on payment of redemption fine of ₹6,00,000, and imposing penalties of ₹3,00,000 each under Sections 112 and 114AA of the Customs Act, 1962.
The appellant had imported Heavy Melting Scrap under Bill of Entry dated 16.08.2025. During scrutiny, the Department found that the Pre-Shipment Inspection C...






