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2013 (12) TMI 989 - AT - CustomsImport of “Barium Carbonate” - Registration under the Insecticide Act, 1968 not obtained - Penalty u/s 112(a) - Held that:- As per the Public Notice, if the assessee is able to prove that the imported goods would be used for purpose other than insecticide, the appellant is not required to register with CIB and the goods are to be released by Classifying the item under 2836 60 00 as claimed by the appellant. The Hon’ble Apex Court in the case of Suchitra Components Ltd. v. CCE, Guntur [2007 (1) TMI 4 - SUPREME COURT OF INDIA] held that “beneficial circular to be applied retrospectively.” In the impugned order, the benefit of the said Public Notice is denied only on the ground that benefit is claimed after the publication of public notice - Decided in favour of assessee.
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