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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)
Date of Judgement/Order
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Advertisement 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...
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