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…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here

Topics

taxscan-loader