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2014 (10) TMI 333 - AT - CustomsImport of Sodium Cyanide - non production of the CIB certificate as required in terms of the provisions under Section 3(e) of the Insecticide Act, 1968. - Confiscation of goods - Redemption fine - Penalty u/s 112 - Held that:- Provisions of the Insecticides Act provide for registration being taken by any person desiring to import or manufacture any insecticide, may apply to the Registration Committee for the importation of such insecticide. It is further provided that where any person referred to in the preceding proviso fails to make an application under that proviso within the period specified (seventeen months), he may make such application at any time thereafter on payment of a penalty as specified. Further Section 17 of the Insecticides Act has provided no person shall, himself or by any person on his behalf, import or manufacture any insecticide except in accordance with the condition on which it was registered under the Insecticides Act, the Legislation has used the word manufacture i.e. manufacture or home consumption under Section 17 of the Insecticides Act, read with para 2.36 of the Foreign Trade Policy 2009-2014. It is very clear that restricted goods may be imported under Customs Bond for the purpose of re-export, the provision of the Insecticides Act is not attracted. I follow the view taken by the Hon'ble High Court of Kerala in the case of Maliakkal Industry Enterprises (2013 (8) TMI 100 - KERALA HIGH COURT), which is also affirmed by clarification dated 23.06.2003, issued by DGFT, Ministry of Commerce & Industry - Decided in favour of assessee.
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