TaxTMI 
TaxTMI 
2016 (7) TMI 41
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.... of the ITC (HS) and could be imported freely into India subject to satisfaction of policy principles in Chapter No.12. The policy conditions are as follows: "Policy condition of this Chapter (3) Import of Poppy seeds (Exim Code 12079100) shall be allowed subject to the following conditions: (a) Import permitted only from Australia, Austria, France, China, Hungary, The Netherlands, Poland, Slovakia, Spain, Turkey and Czech Republic, (b) The importer shall produce an appropriate certificate from the competent authority of the exporting country that Opium Poppy have been grown licitly/legally in that country as per requirements of International Narcotics Control Bureau (c ) All import contract for ....
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....16, made in W.P.No.5019 of 2016 [M/s.Green Globe Trading Company, Chennai Vs. The Union of India, Represented by its Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi-110 001 and others] and would submit that this Court in the above cited order in paragraph Nos.19 and 21 had held that the first respondent herein/4th respondent has to confine the exercise of his power only in relation to the duties and responsibilities spelt out in Chapter 12 of Exim Code 12079100 relating to import of poppy seeds and except imposition of the three conditions, the fourth respondent is esto....
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....conditions other than the one prescribed in EXIM Code 1207 91 00 relating import of poppy seeds. There is no delgation of power in favour of the fourth respondent to impose the conditions in the impugned public notice. There is no order passed by the Central Government by publishing it in the official gazzette specifically authorising the fourth respondent to exercise such power as are necessary for prohibiting, restricting or otherwise regulating the import of poppy seeds in compliance with Section 5 of the Foreign Trade (Development and Regulation) Act, 1952. Therefore, I hold that the fourth respondent has to confine the exercise of his power only in relation to the duties and responsibilities spelt out in Chapter 12 of Exim Code 1207 91....
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....1.2016 issued by the Government of India, Department of Revenue enclosing a copy of the revised guidelines approved by the competent authority for registration of sales contracts for import of poppy seeds from China and Czech Republic. By placing reliance on the above letter dated 22.01.2016, the learned Additional Solicitor General traces the power of the fourth respondent to impose the conditions in the public notice, which is impugned in this writ petition, as a measure of regulating and controlling the import of poppy seeds. I am unable to accept this contention. It is well settled that circulars, administrative instructions or letters of authorisation cannot over ride the statute. The Export-Import Policy announced by the Central Gover....