2008 (3) TMI 524

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.... [Order]. -  This application for out-of-turn hearing of the captioned appeal has been filed by M/s. Sri Nataraja Trading Company. The appellant imported a consignment of Barium Nitrate Powder and sought clearance under cover of bill of entry no. 607436 dated 23-11-2007. The assessing authorities noticed that the goods imported were hazardous chemical and its import was government by "The....

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.... be fulfilled in the context of the import of the impugned goods was that an intimation had to be furnished to the competent authority of the particulars as prescribed under Rule 18 . This was to be furnished within a month of the import and that this condition was satisfied by the importer in the instant case. The appellant had imported the goods for the first time and was not aware of the legal ....

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..... I find that Rule 18(2) of the MSIHC Rules, 1989 reads as follows :- "Any person responsible for importing hazardous chemicals in India shall provide at the time of import or within thirty days from the date of import to the concerned authorities as identified in Column 2 of Schedule 5 the information pertaining to - (i)      the name and address of the person recei....