2014 (3) TMI 285

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.... : Ashok Jindal The appellant is in appeal against the impugned order wherein the goods were confiscated and allowed to be redeemed on redemption fine and demand of duty was confirmed along with penalty and redemption fine. 2. The brief facts of the case are that appellant imported a consignment of Boric acid under DFIA scheme and claimed duty free benefit under the said scheme. As per the p....

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....l for the appellant submits that Section 38 of the Insecticides Act, 1968 gives an exemption for import of such item for agricultural/non-insecticidal use. Admittedly, the appellant has imported these goods for non-insecticidal purpose. Therefore, when they are not required to obtain any permission from the Ministry of Agriculture, the question of obtaining the permission does not arise. According....