https://www.taxtmi.com/caselaws?id=268283 Boric acid imported for non-insecticidal use under a transferable DFIA was held not to require a separate import permit from the Central Insecticide Board and Registration Committee at clearance, because the policy allowed restricted items to be imported under DFIA and the authorisation itself imposed no further permit condition. Revenue decisions were distinguished on the basis that they did not concern DFIA imports. In the absence of any policy violation, confiscation, redemption fine and penalty could not be sustained, and the goods were directed to be released. en-us Fri, 26 Jun 2015 00:00:00 +0530 Wed, 10 Feb 2016 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268283 Boric acid imported for non-insecticidal use under a transferable DFIA was held not to require a separate import permit from the Central Insecticide Board and Registration Committee at clearance, because the policy allowed restricted items to be imported under DFIA and the authorisation itself imposed no further permit condition. Revenue decisions were distinguished on the basis that they did not concern DFIA imports. In the absence of any policy violation, confiscation, redemption fine and penalty could not be sustained, and the goods were directed to be released. Case-Laws Customs Fri, 26 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268283