Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2010 (11) TMI 921

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... restrictions contained in the Act - as regards Copper Sulphate and Nickel Chloride under import, there was no such requirement to obtain registration certificate or import permit for their import as per EXIM policy - confiscation and penalty set aside - appeal dismissed - decided against Revenue. - C.M.A. No. 3035 of 2010 and M.P. No. 1 of 2010 - - - Dated:- 18-11-2010 - Elipe Dharma Rao and D .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Certificate or an Import Permit issued by the Central Insecticide Board and Registration Committee, Faridabad as required for import of these chemicals under Sections 9 and 17 of the Insecticides Act, 1968 read with Section 3(3) of Foreign Trade (Development Regulation) Act, 1992, the Adjudicating Authority, i.e. Additional Commissioner of Customs (Gr 7U) passed an order-in-original, dated 26-3- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Tribunal. In fact, having considered the submission made on behalf of the appellant that as regards Copper Sulphate and Nickel Chloride under import, there was no such requirement to obtain registration certificate or import permit for their import as per EXIM policy, the Tribunal set aside the confiscation in respect of Nickel Chloride and Copper Sulphide as well as penalty imposed thereon. Th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates