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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)
Date of Judgement/Order
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Advertisement 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...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,564

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