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PSI certificate Non-compliance: CESTAT Reduces Fine & Penalty on Goods with 100% Examination
Case Law Details
- Case Name
- Kamachi Steels Ltd Vs Commissioner of Customs (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Kamachi Steels Ltd Vs Commissioner of Customs (CESTAT Chennai)
Introduction: Kamachi Steels Ltd filed an appeal against the order of the Commissioner of Customs, Chennai, for confiscation of imported steel scrap. The appellant imported goods with a Pre-shipment Inspection (PSI) certificate issued by a branch office of the Inspection Agency, which did not comply with the prescribed format. Consequently, the goods were subjected to 100% examination, and no banned substances were found. However, the authorities imposed a redemption fine and penalties, leading to the appeal before...






