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2013 (8) TMI 100 - HC - CustomsImport of boric acid - Whether by a condition in the import policy of the Government of India obtaining the registration under the Insecticides Act was necessary - Held that - Condition in the import policy requiring the assesses to take out a registration under the Insecticides Act for applying for licence to import boric acid was arbitrary and unsustainable and liable to be quashed - Subordinate legislation cannot be violative of any plenary legislation made by Parliament or the State Legislature subordinate legislation in the form of the condition in the export-import policy was clearly violative of Section 38 of the plenary legislation i.e; the Insecticides Act - A rule was not only required to be made in conformity with the provisions of the Act whereunder it was made - but the same must be in conformity with the provisions of any other Act - relied upon Kerala Samsthana Chethu Thozhilali Union v. State of Kerala and Others 2006 (3) TMI 688 - SUPREME COURT . Whether a condition for obtaining a licence to import of boric acid if such import was not for the purpose of using the same as an insecticide condition in the import policy is legally sustainable - If boric acid was imported for the purposes other than for use as an insecticide the authorities under the Insecticides Act were not legally obliged to entertain an application for registration - For valid imposition of such a condition on importers Section 38 should had been qualified by words like subject to provisions of the export-import policy except otherwise provided for in any other law for the time being in force - Or else an appropriate provision should be made in the Act or at least in the import policy making it obligatory on the authorities under the Insecticides Act to consider applications for registration of boric acid - which was not intended for use as an insecticide Decided in favor of assessee.
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