TaxTMI 
TaxTMI 
2011 (9) TMI 182
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....iation of India seeking to intervene in the Appeal filed by M/s.Agarwal Chemicals. 2. We heard the learned Counsel for the Association and he submitted that the Association would like to make only legal submissions and the legal submissions basically amounted to stating that the Notification issued under Foreign Trade Development and Regulation Act requiring import permit and registration have to be upheld and he also gave grounds for the same. The learned Counsel for the Appellants opposed the intervention and stated that the Association has a vested interest and is trying to prevent M/s.Agarwal Chemicals from importing Boric Acid. Hence they should not be allowed to intervene. Since the learned Counsel had made only legal submissions and....
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....t (FTA). Therefore Notification No.RE-2006 issued by D.G.F.T. which requires traders to be registered and permit to be issued by the CIB & RC for Boric Acid imported for purposes other than for insecticidal use is ultra vires the powers of the Notification issuing authority. What is exempt under an enactment cannot be required to fulfil conditions under another enactment thereby defeating the purposes of the main enactment which in this case is the 1968 Act. 5. Learned Counsel presented very detailed arguments and also submitted that this Tribunal go into the vires of the Notification and the powers of the authority issuing Notification and for this purpose he relied upon the decision of the Hon'ble Supreme Court in the case of Indian Expr....
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.... any case the challenge to this Notification on this ground in our opinion have to be made only before Hon'ble High Court or the Hon'ble Supreme Court and not before a Tribunal. 7. In any case even assuming that this Tribunal can consider the vires of the Notification and a challenge can be made, we are of the opinion that the Notification does not suffer from any of the defects which can be a ground for challenge to the Notification as observed by the Hon'ble Supreme Court in the case of Indian Express Newspapers cited above. The Notification issued under F.T.A. by D.G.F.T. does not provide that the exemption from the provisions of 1968 Act under Section 38 is not available to Boric Acid for purposes other than insecticidal. What is provi....
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....not allowed to be cleared on the ground that Appellants were not eligible to import the same since Boric Acid for non-insecticidal use can be allowed only on the basis of an import permit issued by Central Insecticide Board and Registration Committee (CIB and RC) under Ministry of Agriculture. The importers also are required to be registered with CIB & RC. For coming to this conclusion, the public notice No.72 issued by the Customs House dated 08.12.2004 and the Board's clarification regarding classification of Boric Acid and Notification No.(2(RE)2006)/2004-2009 dated 07.04.2006 formed the basis. It was also observed that import consignments of Boric Acid imported by other importers were being cleared subject to import permit and registrat....