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Requisite Checks for Appeals - Court FeeI-T - Members of Settlement Commission appointed amongst persons of integrity & outstanding ability & having special knowledge in/experience of direct taxes; unfortunate that SETCOM's orders are challenged without establishing them to be contrary to law or lacking in jurisdiction: HCThe 'taxing' story of Malabar Parota, calories notwithstanding!I-T - Unless a case of bias, fraud or malice is alleged, then Department cannot assail SETCOM's order: HCCentre allows export of 99,150 MT onion to Bangladesh, UAE, Bhutan, Bahrain, Mauritius & LankaI-T- Re-assessment vide Faceless Assessment u/s 144 of I-T Act, is barred by Section 31 of IBC 2016, which is binding upon all creditors of corporate debtor: HCPension Portals of all Pension Disbursing Banks to be integratedI-T- Resolution Plan under IBC, once approved, nullifies any claims pertaining to a period prior to approval of said Plan: HC‘Flash Mob’ drive in London seeks support for PM ModiI-T - Once assessee has produced all supporting documents which includes profit & loss account, balance sheet and copy of ITR of creditors, then identity & creditworthiness is established: ITATTo deliver political message, Pak Sessions judge abducted and then released: KPKI-T - Assessee shall provide monthly figures to arrive at year-end average of deposits received from members, interest paid thereon & investments made in FDs from external funds, for calculating Sec 80P deduction: ITATMaersk to invest USD 600 mn in Nigerian seaport infraI-T - It shall not be necessary to issue authorization u/s 132 separately in name of each person where authorization has been issued mentioning thereon more than one person: ITATChile announces 3-day national mourning after three police officers killedI-T- Since facts have not yet been verified by AO, issue of CSR expenditure can be remanded back for reconsideration: ITATIndian Coast Guard intercepts Pakistani boat with 86 kg drugs worth Rs 600 CroreI-T - Failure to substantiate cash deposits by employer during festival will not automatically lead to additions u/s 68, in absence of any opportunity of hearing: ITATGold watch of richest Titanic pax auctioned for USD 1.46 millionGST - There is no material on record to show as to why the registration is sought to be cancelled retrospectively - Order cannot be sustained: HCIraq is latest to criminalise same-sex marriage with max 15 yrs of jail-termGST - SCN does not put the petitioner to notice that the registration is liable to be cancelled retrospectively, therefore, petitioner did not have any opportunity to object to the same - Order modified: HCUndersea quake of 6.5 magnitude strikes Java; No tsunami alert issuedGST - A taxpayer's registration can be cancelled with retrospective effect only where such consequences are intended and are warranted: HCZelensky says Russia shelling oil facilities to choke supply to EuropeGST - Rule 86A - Single Judge was correct in relegating appellant to his alternate remedy of replying to SCNs and getting matter adjudicated by adjudicating authority: HC20 army men killed in blasts at army base in CambodiaST -Simultaneous filing of refund applications by service provider/KSFE and the service recipients/petitioners for same amount - Applications ought not to be rejected on technical issue when applications filed in time: HC3 Indian women from Gujarat died in mega SUV accident in USST - Court cannot examine the issue, which is only a question of fact and evidence and not of the law - Petition dismissed: HCJNU switches to NET in place of entrance test for PhD admissionsCX - Department ought not to have waited for rebate proceedings to get finalized and ought to have issued SCN within normal period: CESTATGST - fake invoice - Patanjali served Rs 27 Cr demand noticeCus - As Section 149 prior to its amendment, does not prescribe any time limit, the Board vide Circular 36/2010 cannot impose a time limit so as to decline the request for amendment of shipping bill: CESTAT
 
Cus - Boric Acid imported for non-insecticidal purpose - in view of Sect 38 of Insecticides Act appellants are not required to obtain any permission from Govt - they are entitled for benefit of DFIA Scheme: CESTAT

By TIOL News Service

MUMBAI, FEB 26, 2014: THE appellant imported a consignment of Boric acid under DFIA scheme and claimed duty free benefits. As per the provisions of DGFT Notification no. 2 (RE-2006)/2004-2009 dated 07.04.2006 boric acid for non-insecticidal purpose falling under Chapter 2810 0020 is freely importable subject to production of an import permit issued by the Central Insecticide Board and Registration Committee under the Ministry of Agriculture.

As the appellant failed to produce such permission, therefore, goods were confiscated and were allowed to be redeemed on Redemption Fine and Payment of duty. Penalty of Rs. 2 lakhs was also imposed.

The said order was challenged by the importer and the Commissioner (Appeals) reduced the Redemption Fine and penalty but rest of the Adjudicating Authority's order was confirmed.

Aggrieved from the said order, the appellant is before the CESTAT.

It is submitted that Section 38 of the Insecticides Act, 1968 gives an exemption for import of such item for agricultural/non-insecticidal use. Admittedly, the appellant has imported these goods for non-insecticidal purpose. Therefore, the question of obtaining the permission from the Ministry of Agriculture does not arise. Accordingly, they have fulfilled the condition of DGFT Notification 2/06 dated 07.04.2006. It is further submitted that the condition No.7 of the said Notification has already been struck down by the Kerala High Court in the case of Maliakkal Industrial Enterprises. Therefore, they are entitled to import the goods duty free.

The Bench observed -

"6. As the condition no. 7 of the Notification 2/2006 has already been stuck down by the Hon'ble Kerala High Court; furthermore, in the Insecticides Act, 1968 provided exemption under for non-insecticidal purpose, therefore, the appellant are not required to obtain any permission from the Ministry of Agriculture. Accordingly, they are entitled for the benefit of Notification 2/2006 dated 07.04.2006 and entitled to get the benefit of the DFIA Scheme. Accordingly, impugned order is set aside…."

The appeal was allowed with consequential relief.

(See 2014-TIOL-274-CESTAT-MUM)


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