TaxTMI 
TaxTMI 
2009 (1) TMI 253
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....e Officer for clearance of the consignment in terms of Exemption Notification No. 52/03-Cus., dt. 31-3-03. The goods under import being insecticides, the importer was asked to produce an import permit or registration certificate issued by the Central Insecticide Board & Registration Committee (CIB & RC). SCL replied that they were engaged in the manufacture and export of aluminium alloy wheels and Boric Acid was essential for manufacture of their final goods. They had recommendation from the Development Commissioner, Visakhapatnam Special Export Zone and their application for permit for import of Boric Acid was pending with CIB & RC, New Delhi. Adjudicating a show-cause notice issued to SCL, the Additional Commissioner of Customs, found tha....
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....tructions contained in CBEC's Circular No. 61/04 dt. 28-10-04 and another circular dt. 6-10-06. 2. In the appeal before the Tribunal, SCL submitted that it catered to the requirement of automobile wheels of manufacturers such as M/s. Ford Chennai, Toyota Kirlosokar, Bangalore, General Motors, Halol, Mahendra & Mahendra, Tata Motors etc. They were authorized by the Letter of Intent issued by the competent authority to manufacture automobile wheels in the Visakhapatnam Special Economic Zone and to export them. The three items under import were required in the Chrome Plating process for completing the manufacture of automobile wheels. The subject import was made on the strength of a certificate of procurement dt. 11-7-06 issued by the jurisdi....
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....registration or permit issued by the CIB & RC was required for the import of Boric Acid, Nickel Chloride and Copper Sulphate. In the absence of the prescribed registration certificate/import permit, the impugned order confiscating the consignment of insecticides and imposing penalty on the appellants was passed in accordance with law. 5. I have carefully considered the facts of the case and the submissions by both sides. Import of goods into India is regulated by the EXIM Policy in force at the time of import. As per the clarification issued by the CBEC in F. No. 528/9/2004-Cus (TU) dt. 6-10-2006, import of insecticides is restricted. Import of Boric Acid requires a certificate of registration/import permit from the CIB & R.C. In the absen....