2010 (3) TMI 422

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....strict Raigad held that the subject consignment sought to be imported by the Petitioner is in violation of Section 111(o) of the Customs Act, 1962 ("the Act" for short). Inasmuch as, the importer has failed to obtain necessary certificate of registration/import permit under the Insecticides Act, 1968 and thus, the goods were liable to be confiscated. He, further held the petitioner is also liable to pay penalty under Section 112(a) of the Act. In view of this finding, the goods sought to be cleared vide Bill of Entry No. 781840 dated 27th November, 2009 valued at Rs. 17,26,994/- were confiscated under Section 111(o) of the Act and the petitioner was directed to comply with the provisions of Insecticides Act, 1968 and was given an option to ....

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....tions under the Foreign Trade Regulation Act because the imported item is neither a Prohibited item nor a restricted item but importable the condition of producing CIB & RC Permit requirements. 11. In view of the above findings, I find no substance in the order passed by the Joint Commissioner of Customs and allow the appeal filed by the appellants. The requirement of CIB & RC permit is not required as already held by the higher judicial forums and therefore permits the import of Boric Acid without any condition. Accordingly, the redemption fine and penalty imposed on the appellant is also hereby set aside. 4. Being aggrieved by the aforesaid order dated 10th December, 2009 passed by the Commissioner of Customs (Appeals), the Revenue ....

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....evenue, they are bound to follow the order of the Commissioner (Appeals) since it binds them and that they failed to challenge the same. 8. In reply, Mr. Desai, learned Senior Counsel submits that as yet, they have not received a copy of the order of the Tribunal, whereby and whereunder, their prayer for interim relief was rejected. 9. On being asked, Mr. Desai submits that there is no written application made by the Revenue for certified copy of the order. However, oral prayer was made to the Tribunal. The procedure adopted by the Revenue to seek certified copy of the order is unknown to law. The Officer dealing with the matter is absolutely negligent in not applying for certified copy of the order. The Revenue is also negligent in n....