Home Case Index All Cases Customs Customs + AT Customs - 2014 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (3) TMI 285 - AT - CustomsRedemption Fine and penalty - import of Boric acid under DFIA scheme - Failure to produce import permit issued by the Central Insecticide Board and Registration Committee under the Ministry of Agriculture - Held that:- As the condition no. 7 of the Notification 2/2006 has already been stuck down by the Hon'ble Kerala High Court [2013 (8) TMI 100 - KERALA HIGH COURT]; furthermore, in the insecticides Act, 1968 provided exemption under for non-insecticidal purpose, therefore, the appellant are not required to obtain any permission from the Ministry of Agriculture. Accordingly, they are entitled for the benefit of Notification 2/2006 dated 07.04.2006 and entitled to get the benefit of the DFIA Scheme. - Decided in favor of assessee.
|