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TMI Blog2009 (1) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... is sustained. Confiscation of Nickel Chloride and Copper Sulphate as well as the penalty imposed are set aside. Appropriate penalty shall be decided afresh considering the fact that only Boric Acid is liable for confiscation under Section 111(d) of the Act - C/279/2008 - 124/2009 - Dated:- 27-1-2009 - Shri P. Karthikeyan, Member (T) Ms. Anjali Agarwal, Advocate, for the Appellant. Shri M.K.A. K. Mohiddin, JDR, for the Respondent. [Order].- M/s. Synergies Castings Ltd. (SCL, for short) imported a consignment of Nickel Chloride Crystals, Boric Acid and Copper Sulphate valued at Rs. 5,98,936/- and filed Bill of Entry No. 267726 dt. 2-8-06 for its clearance. M/s. SCL are an EOU. SCL had imported the consignment and submitted a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uired a certificate of registration or permit issued by CIB RC. Any import of insecticides in contravention of provisions of Insecticides Act shall liable for confiscation under Section 111(d) of the Customs Act, 1962 (the Act). In the absence of a certificate of registration or permit from the CIB RC, import of Boric Acid by SCL was found to be in contravention of the Insecticides Act. As regards the other items Nickel chloride and Copper Sulphate, the importer had not applied for either registration certificate or import permit. Accordingly, the original authority confiscated the consignment under Section 111(d) of the Act and imposed a penalty of Rs. 15,000/- on SCL under Section 112(a) of the Act. The impugned order affirmed the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y one or more such substances, if such substance or preparation is intended for purposes other than preventing, destroying, repelling or mitigating any insects, rodents, fungi, weeds and other forms of plant or animal life not useful to human beings'. Boric Acid, Nickel Chloride and Copper Sulphate imported were all for use in the EOU in the manufacture of automobile wheels and not for use as insecticide. Therefore, in terms of Section 38(b) of the Insecticides Act, no certificate of registration or permit was required to import the impugned goods. 4. The ld. JDR submitted that the importer being an EOU was not exempt from fulfilling the requirements in relation to import of any goods prescribed under any other law. Import of insecticid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per Sulphate and Nickel Chloride under import, ld. JDR had submitted that there was no such requirement to obtain registration certificate or import permit for their import as per EXIM Policy. Section 38(1)(b) of Insecticides Act, 1968 reads as follows: "any substance specified or included in the Schedule or any preparation containing any one or more such substances, if such substance or preparation is intended for purposes other than preventing, destroying, repelling or mitigating any insects, rodents, fungi, weeds and other forms of plant or animal life not useful to human beings". I find that as per this sub-section, import of insecticides for non-insecticidal use is not subject to the restrictions contained in that Act. In the circu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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