https://www.taxtmi.com/caselaws?id=86487 Clearance of imported insecticide could not be refused merely because the registration certificate lacked an endorsement of the source of import. In the absence of a statutory notification, instruction, cancellation, or a valid condition imposed under the Insecticides Act, 1968, an administrative letter to Customs could not displace a subsisting registration certificate issued under section 9. The certificate's validity had to be assessed on the date clearance was sought, and there was no evidence that the statutory procedure for variation, surrender, or cancellation under section 9(3C) had been followed. On that basis, confiscation and penalty were not sustainable. en-us Tue, 03 Sep 1996 00:00:00 +0530 Thu, 25 Aug 2011 11:38:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86487 Clearance of imported insecticide could not be refused merely because the registration certificate lacked an endorsement of the source of import. In the absence of a statutory notification, instruction, cancellation, or a valid condition imposed under the Insecticides Act, 1968, an administrative letter to Customs could not displace a subsisting registration certificate issued under section 9. The certificate's validity had to be assessed on the date clearance was sought, and there was no evidence that the statutory procedure for variation, surrender, or cancellation under section 9(3C) had been followed. On that basis, confiscation and penalty were not sustainable. Case-Laws Customs Tue, 03 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86487