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2011 (9) TMI 182 - AT - CustomsApplication by the Association seeking to intervene in the Appeal filed by M/s.Agarwal Chemicals. - held that:- Since the learned Counsel had made only legal submissions and had no submissions to make about facts of the case and the legal submissions in any case would be considered by us after hearing both sides, it was felt that there is no bar in allowing Miscellaneous Application since it would not have an impact on the ultimate decision that we may reach after hearing both sides. - Application allowed. Challenge to virus of notification - held that:- even assuming that this Tribunal can consider the vires of the Notification and a challenge can be made, we are of the opinion that the Notification does not suffer from any of the defects which can be a ground for challenge to the Notification. Restriction on import of Boric Acid - All the consignments were not allowed to be cleared on the ground that Appellants were not eligible to import the same since Boric Acid for non-insecticidal use can be allowed only on the basis of an import permit issued by Central Insecticide Board and Registration Committee (CIB and RC) under Ministry of Agriculture. - the Appellant being a trading concern was required mandatorily to register themselves and produce import permit, and since they had not produced the same, the imported Boric Acid was confiscated and penalty was also imposed. - held that:- confiscation of the goods can not be found fault with - however penalty reduced considering the value of goods involved.
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