https://www.taxtmi.com/caselaws?id=182495 Construction sand imported for building purposes was treated as a free-import commodity and not as material covered by the Plant Quarantine (Regulation of Import into India) Order, 2003. The Court held that the quarantine regime, read with the Foreign Trade (Development and Regulation) Act, 1992 and the Destructive Insects and Pests Act, 1914, could not be extended to such sand on a speculative possibility that it might later serve as a growing medium. Accordingly, plant quarantine clearance, inspection or fumigation charges under Schedule IX were not exigible, and the consignment could not be retained on that basis. The result was release of the goods on payment of duty and compliance with ordinary import formalities. en-us Tue, 10 Sep 2013 00:00:00 +0530 Thu, 20 Oct 2016 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182495 Construction sand imported for building purposes was treated as a free-import commodity and not as material covered by the Plant Quarantine (Regulation of Import into India) Order, 2003. The Court held that the quarantine regime, read with the Foreign Trade (Development and Regulation) Act, 1992 and the Destructive Insects and Pests Act, 1914, could not be extended to such sand on a speculative possibility that it might later serve as a growing medium. Accordingly, plant quarantine clearance, inspection or fumigation charges under Schedule IX were not exigible, and the consignment could not be retained on that basis. The result was release of the goods on payment of duty and compliance with ordinary import formalities. Case-Laws Customs Tue, 10 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182495