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TMI Blog2017 (12) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... rity. The event of import after 29/11/2005 and the date of cancellation of permission issued by the concerned authority, has received his attention. 2. Learned counsel says that the cancellation of the permission on 29/11/2005 was not communicated to it by the above said authority for which that matter has been agitated before the appellate authority. When such submission comes up, it is necessary for the investigation to ascertain whether there was a service of the communication dated 29/11/2005 of the concerned authority on the appellant and scrutinise the imports made thereafter. 3. It is stated by the appellant that there were grant of permission on 30/12/2005 and 14/05/2007. None of such aspect was taken into consideration by the lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the withdrawal order dated 29.11.2005 was lost sight of, is also not acceptable as the revised import permit has been received by them, which ought to have made them to become inquisitive about the new import permit even without their application. However, the appellant did not bother to get disturbed by the new import permit for the modified quantity and continued to import based on the strength of the original import permit dated 25.10.2005. Considering the chronology of the imports by the appellants, 40 MT of boric acid was imported by 5th November, i.e. prior to the date of withdrawal of the import permit dated 29.11.2005. Thereafter they have imported a total quantity of 700 MT of boric acid between March 2006 and January 2007. E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tration Committee is flawed. It is also pertinent to mention that the request for fresh permit dated 30.12.2006 is yet to be considered by the Registration Committee. In view of the fact that the appeal has been filed belatedly and the appellant has not adduced any grounds for such belated appeal and actually the material has already been imported, there is no issue, now exists for a decision by the appellate authority. The appeal cannot lie for regularising the imports without valid import permit. In the instant case, a quantity of 600 MT has been imported based on the withdrawn import permit by the Registration Committee. Therefore, the appeal to the extent is rejected. However, this action of the appellant in importing the material ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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