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2010 (11) TMI 921 - HC - CustomsCompliance with necessary requirements to import goods - Nickel Chloride - Copper Sulphate - confiscation - penalty - Held that: - Section 38(1)(b) of Insecticides Act, 1968 states that import of insecticides for non-insecticidal use is not subject to the restrictions contained in the Act - as regards Copper Sulphate and Nickel Chloride under import, there was no such requirement to obtain registration certificate or import permit for their import as per EXIM policy - confiscation and penalty set aside - appeal dismissed - decided against Revenue.
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