2007 (2) TMI 445

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..... Advocate, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - These appeals are on a common issue and therefore, are being disposed of by a common order. The Appeals No. 1316/06, 1317/06 are by the department and the other Appeal No. 895/06 by the importer. 2. Heard both sides. 3. The relevant facts , in brief, are as follows : (a)     The importers ha .....

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..... llowed the goods to be redeemed on payment of redemption fine. He also imposed penalty on the importer under Section 112(a) of the Customs Act, 1962. (d)    In the cases where the Department has come on appeal the Commissioner (Appeals) has held that items imported are covered by exemption under Section 38 of the Insecticides Act. 3. Learned Advocate for the respondents submi .....

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..... bunal has held that boric acid though mentioned as insecticides under the Insecticides Act., importation of the same does not require permit from Registration Committee in their Order No. A/136/WZB/CIV dated 1-12-2005, in the case relating to M/s. Hardware Trading Corporation v. C.C., Nhava Sheva - 2006 (198) E.L.T. 220 (T). 6. In the light of the above, following the ratio of the above orde .....

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