2006 (10) TMI 359

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....a issued a Notification No. 35 (RE-2003)/2002-2007 dated 16-2-2004 under Foreign Trade Development and Regulation (FTDR) Act, 1992. This Notification sought to insert para 1b in Import Policy Procedure for 2002-2007. The said para is reproduced. "Para 1b - Import of Hazardous Chemicals permitted without a licence in accordance with the provisions of the Manufacture, Storage and Import of Hazardous Rules 1986 (made under the Environment (Protection) Act, 1986). Besides other conditions mentioned in the Rules the importer shall before 30 days but not later than the date of import, furnish the details specified in Rule 18 to the Authority specified in Schedule 5 of the said Rules". 3. Revenue issued Show Cause Notice dated 2-4-2004 ....

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....962 read with Section 3(3) of FTDR Act, 1992. It was urged that the Notification dated 16-2-2004 has not been issued under Section 3(2) of FTDR Act, 1992 but under Section 5 of FTDR Act, therefore, the Customs authorities cannot proceed against the appellants in terms of Section 3(3) of FTDR Act 1992 read with Section 111(d) of Customs Act, 1962. In other words, only if an order under Section 3(2) of FTDR has been issued specifying acetone and conditions to be followed in the matter of import of the same, the Customs authorities can proceed against the appellant in terms of Section 3(3) of FTDR Act. (iv)   Therefore, if at all there is non-compliance only with reference to Notification issued under Section 5 of FTDR and not as ....

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....ronment Protection Act, 1986. (ix)   In any case, there is total compliance with Manufacture, Storage and Import of Hazardous Chemical Rules, 1989. Not only in this case but also in the case of previous imports. 6. The learned JCDR reiterated the order-in-Original. 7. We have gone through the records of the case carefully. It is seen that the Customs Authorities permitted the import and warehousing of the goods acetone on 17-3-2004. Even though the Notification requiring intimation of the import before 30 days of the import but not later than the date of filing the bill of entry, was issued on 16-2-2004, the Customs Authorities were not aware of the same. Hence, they permitted the clearances of the impugned good....