TaxTMI 
TaxTMI 
2017 (7) TMI 519
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....f Entry No. 8647057 dated 19.03.2015; that the proper officer of Customs did not clear the goods on the ground that the goods were not imported directly from the manufacturer, viz. M/s. Liyang Chemical Factory, China, as required in the Registration issued by Central Insecticide Board, but through their authorized distributor. 2.1 Accordingly, proceedings were initiated against them. During adjudication the appellant stated that the goods were imported from the distributor of the manufacturer M/s. Liyang Chemical Factory; that there is no condition in the certificate of registration that the goods must be directly shifted from the manufacturer s premises; that the commercial invoices clearly establish that the goods were consigned by the m....
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....l Factory. As such, it is clear that the goods imported by the appellant were actually manufactured by M/s. Liyang Chemical Factory, whose name appears in the registration certificate. The appellant s contention is that as per the provision of the Insecticides Act, such insecticides can be imported either from the manufacturer or thorough its distributor. In as much as the appellants were under the bonafide belief that the manufacturer would directly supply the goods instead of supplying through the distributor, they applied for only the manufacturer s at the time of obtaining the registration. Had they known that the goods would be supplied by the manufacturer through its authorized distributor, they could have applied for incorporation of....