TaxTMI 
TaxTMI 
2018 (7) TMI 1300
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....ntly on 16/01/2014 the Department officers searched the factory of the appellant on the basis of communication from the Central Insecticide Board dated 03/04/2014 alleging that the appellant had imported insecticides in contravention of the provision of the Insecticides Act, 1968 read with Insecticides Rules, 1971. The goods imported and found in the factory of the appellant were seized and proceedings were initiated against the appellant by issue of show cause notice dated 01/07/2015 for irregular import of insecticides. The proceedings were finalized by the Original Authority by its order dated 17/02/2017 ordering confiscation of the seized insecticides and imposition of penalty. When the issue was challenged before the Commissioner (Appe....
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....(b) of the show cause notice and argued that the goods have been considered as restricted goods and hence the lower Authorities order for absolute confiscation of the goods is not warranted. He requested that redemption of the goods may be permitted if ordered for the confiscation. He also submitted that the penalty imposed is exorbitant considering the fact that the value of the imported goods was only of the order of Rs. 19.7 Lakhs. 5. The arguments of the Ld. DR are summarized below:- i. He submitted that in terms of Section (3) of the Insecticides Act 1968 read with Rule 45 of the Insecticides Rules 1971, Insecticides are allowed for import into India only after registration of the importer and that to only from approved sources thro....
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....esticide- Chlorpropham, as per Section 9 (3) of the Insecticide Act 1968 read with the Rules, the condition specified is that the item is allowed for import only from the specified source named in the United Kingdom and if the import is made through designated port such as JNPT Navi Mumbai. It is note worthy that ICTD Pithampur, through which the appellant had imported the item is not one of the ports specified for such import. 9. The importer is also required to register himself with the Designated Authorities under the Insecticides Act ibid. 10. As per the facts on record, I note that the appellant's registration certificate dated 30/06/2008 was not valid at the time of import. Further the goods have been imported from China as against ....