https://www.taxtmi.com/caselaws?id=206857 Tribunal jurisdiction does not extend to examining the vires of an import notification or the issuing authority's competence where no authority establishes that power. Exemption under the Insecticides Act, 1968 for specified substances used other than as insecticides does not override separate import controls under the foreign trade regime. Boric acid imported for non-insecticidal use remained subject to registration and an import permit under the applicable notification. Failure to produce the required permit justified confiscation, while penalty remained sustainable but was reduced on the facts. The import restrictions were sustained and the appeals failed on merits except for reduction of penalty quantum. en-us Fri, 23 Sep 2011 00:00:00 +0530 Mon, 27 Feb 2012 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206857 Tribunal jurisdiction does not extend to examining the vires of an import notification or the issuing authority's competence where no authority establishes that power. Exemption under the Insecticides Act, 1968 for specified substances used other than as insecticides does not override separate import controls under the foreign trade regime. Boric acid imported for non-insecticidal use remained subject to registration and an import permit under the applicable notification. Failure to produce the required permit justified confiscation, while penalty remained sustainable but was reduced on the facts. The import restrictions were sustained and the appeals failed on merits except for reduction of penalty quantum. Case-Laws Customs Fri, 23 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206857