Pre-Shipment Inspection Certificate mandatory at the Time of Clearance of Goods by an Importer, Steamer Agent has No Locus of responsibility: CESTAT sets aside Customs penalty u/s 112(a) [Read Order]

By Taxscan Team - On October 29, 2022 11:04 am - 2 mins read

Pre-Shipment Inspection Certificate mandatory - Goods - Importer - Steamer Agent - Locus - CESTAT - Customs - penalty - taxscan

The pre-shipment inspection certificate is mandatory at the time of clearance of the goods by an importer, any other person including Steamer Agent has no locus of responsibility, the Chennai bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside the penalty under section 112(a) of the Customs Act, 1962. There was an…

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