Redemption Fine cannot be demanded merely for issue of PSI certificate by Branch Office

ARS Steels & Alloy International Pvt. Ltd Vs Commissioner of Customs (CESTAT Chennai) In this case None of the authorities below have observed that there was any defect in the PSI certificate submitted by the appellant herein; the only objection is that the same was issued by the Branch Office. In the first place, there should be an improper import of goods leading to confiscation of the same. Here, there is no dispute that the PSI certificate which was furnished was complete in all respects, except the fact that the same was issued by the Branch Office. This implies that the Revenue has r...