TMI Blog2014 (10) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 62. 3. Being aggrieved the appellant has preferred an appeal before the Commissioner (Appeals) on the following grounds:- (i) Under Para 2.36 of the Foreign Trade Policy 2009-14, import of any restricted item under Customs Bond for export is freely permitted without any licence. Reliance is placed on BGH Exim Ltd. 2003 (157) ELT 598 (Tri.). (ii) The goods in question have been imported into Customs Bond vide Bill of Entry for Warehousing Nos. 784325 784327 both dated 26.03.2011 for the purpose of export to a third country. The goods were not intended for home consumption or for sale in India and the appellant had never filed any Bill of Entry for Home Consumption . (iii) The provisions of Section 3(3) of the Insec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Customs Bond, when goods are exported directly from Customs Bond itself as if they were never imported into India. 4.5 The learned Commissioner erred in distinguishing the judgment in the B.G.H. Exim Ltd. [2003 (157) ELT 598 (Tri-Mum)]. The principle and ratio of the said judgement were clearly applicable even if the facts were different. 4.7 The learned Commissioner erred in distorting and misinterpreting para 2.36 of the FTP. There was no question of overriding the Insecticides Act. The said Act was not applicable in as much as the goods were not entering the land mass of India and were being exported to a 3 rd country under bond. 4.8 The learned Commissioner erred in declining to reduce the redemption fine. The facts disclose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sides. The letter seeking clarifications is reproduced below:- We would like to seek clarifications on a matter where difference of opinion has arisen between the local customs office at Kandla and our interpretation of Exim Policy. The difference of opinion is on the matter whether HSD Oil can be imported by customs bonded warehouse setup in accordance with provisions of Exim Policy and the Customs Act. The difference of opinion is also on the matter whether such customs bonded warehouse can dispose/sell such imported HSD Oil to out bound vessel and to other EOUs or units set up in SEZ. We would request you to kindly give your clarification on the matter to put an end on this contention. Policy Para 2.36 I. good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns, we seek your clarification that HSD can be imported under private bonded warehouse for supply to EOU/EPZ/SEZ for supply of foreign going vessel. Appendix 19 of the policy duly filled in and signed is enclosed. 4. The clarification reads as under:- With reference to your letter on the issue of Clarification regarding import of HSD Oil (HSD Code 27101930) in the private bonded warehouse setup under Section 58 of the Customs Act, 1962, the matter was deliberated upon in this office. It is hereby clarified that restricted items such as HSD Oil can be imported under customs bond in a private bonded warehouse without an import licence. This issue with the approval of the Joint Director General of Foreign Trade ..... X X X X Extracts X X X X X X X X Extracts X X X X
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