Pre-Shipment Inspection Certificate not issued by DGFT-Approved Agency for Mauritius: CESTAT upholds Penalty

The CESTAT (Customs, Excise, and Service Tax Appellate Tribunal) has upheld a penalty for a Pre-Shipment Inspection Certificate (PSIC) not issued by a DGFT-approved agency for Mauritius. The tribunal found that submitting a PSIC that was either forged or not from a recognized agency justified the penalty. Despite arguments that no DGFT-approved agency existed in Mauritius, the tribunal emphasized the public safety implications of such certificates. While acknowledging the goods were not dangerous, it reduced the penalty from ₹1,65,000 to ₹1,00,000, confirming the violation of trade policy.