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2015 (11) TMI 1092 - AT - CustomsImport of Boric Acid - Import without production of import permit - Held that:- Boric Acid is freely importable as per ITC (HS) classification 2810 0020, subject to a restriction of furnishing an import permit issued by the Central Insecticide Board & Registration Committee under the Ministry of Agriculture. The goods are thus not notified as prohibited for imports, but import is restricted - Thus, Central Government vide Para 4.1.13 (d) has stipulated that import of “restricted” items “shall” be allowed under DFIA. In the instant case, the import of Boric Acid is against DFIA issued by DGFT. No restriction can therefore come in way of allowing import of such restricted item when import is sought against DFIA Neither the goods, Boric acid, imported for non-insecticidal use under a specific DFIA license issued by DGFT are liable to confiscation, nor is any fine or penalty imposable under the Customs Act, 1962. The Ruling of the Division Bench of Hon'ble Kerla High Court in [2015 (11) TMI 1027 - KERALA HIGH COURT], is held disguisable, as the matter before the Hon'ble High Court was with respect to import of boric acid on payment of duty, whereas in the present case, the import is against DFIA. Thus, the impugned order is set aside. - Decided in favour of assessee.
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