Pre-Shipment Inspection Certificate is to be furnished at the Time of Clearance of Goods by Importer

Caravel Logistics Private Limited Vs Commissioner of Customs (CESTAT Chennai)

Handbook of Procedures issued by the Directorate General of Foreign Trade (DGFT) dated 08.04.2005 (2004-09) requires, at paragraph 2.32, in the case of import in the form of metallic waste, scrap, etc., referred to therein, the furnishing of pre-shipment inspection certificate at the time of clearance of goods. Further, the Handbook of Procedures (Vol. I) with effect from 23.08.2010 (2009-14) also mandates the furnishing of pre-shi

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