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2013 (12) TMI 989

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..... 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. - C/253/2012-Mum - A/417/2012-WZB/C-I(CSTB) - Dated:- 30-4-2012 - S/Shri Ashok Jindal, P.R. Chandrasekharan, JJ. REPRESENTED BY : Shri J.C. Patel, Advocate, for the Appellant. Ms. D.M. Durando, Dy. Commissioner (AR), for the Respondent. [Order per : Ashok Jindal, Member (J)]. The appellant is in appeal along with a stay application. After hearing both the sides, we find that the appeal itself can be disposed of at this stage. Therefore, after granting waiver of pre-deposit of the impugned demands, we proceed to take up the appeal for dispo .....

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..... :- PUBLIC NOTICE No. 94/2011 Attention of the Trade, Importers, CHAs and all other concerned is invited to the Public Notice No. 9/2011 issued by his office in the matter of import of Insecticides, Pesticides, fungicides etc. 2. Central Board of Excise Customs (C.B.E. C.) had received references from the Trade Industry regarding the difficulties faced in clearance of imported substances listed in Schedule 3 of the Insecticides Act, 1968 that are meant for non-insecticidal purposes. The matter has been examined and the Board vide letter F.No. 401/101/2011-Cus.III, dated 22-6-2011 has issued instructions in this regard, the relevant extract of which is reproduced below Section 38. Exemption 1. Nothing in this Act shall appl .....

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..... lowing procedure is prescribed : (i) If the importer is not an Actual User and the goods are imported on behalf of an actual user, then the importer has to submit the documentary evidence in this regard and an Undertaking in the annexed format will be submitted by the importer as well as by the purchaser who is an actual user. (ii) If the importer fails to furnish documents/evidence for the intended use of the goods at the time of clearance, the requirement of CIB RC registration/import permit will be followed. (iii) For the sake of convenience, the importers have to declare the intended purpose of the goods in the description column of the Bill of Entry without any ambiguity. 6. As per the said Public Notice, if th .....

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