Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Customs Act Section 111(d) | Invalid PSIC Due to Unauthorized Agency Jurisdiction Does Not Render Goods 'Prohibited' If Post-Shipment Inspection Confirms Compliance : CESTAT Chandigarh
CESTAT Chandigarh rules that a Pre-Shipment Inspection Certificate issued by an unauthorized agency does not automatically classify imported goods as 'prohibited' under Section 111(d), provided a subsequent DGFT-approved post-shipment inspection verifies safety and regulatory compliance. This shields importers from confiscation where goods are legally sound but administratively misdocumented, reinforcing that procedural flaws cannot override substantive safety verification.