TaxTMI 
TaxTMI 
2025 (12) TMI 254
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.... 2 and 7 and learned advocate Mr. C.B. Gupta for respondent no. 3. 2. Rule returnable forthwith. Learned advocates waives service of notice of rule on behalf of the respective respondents. With the consent of the respective parties, the matters are taken up for final hearing today. 3. At the outset, learned advocate Mr. Anand Nainawati for the petitioner has submitted that the issue is squarely covered by the decision of the Kerala High Court in case of The Deputy Commissioner of Customs (Gr.VII), Cochin v. M. Chandrasekhar, Chennai, 2018 (10) TMI 1160, more particularly, observations made in paragraph Nos. 12 and 13. 4. The captioned petition being Special Civil Application No. 9705 of 2023 is taken as a lead matter since the prayers made in the writ petitions are analogues. The petitioner has prayed for the following reliefs :- "36"(a) That this Hon'ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of mandamus or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the petitioners case and after going into the validity and legality thereof to direct the respondent no. 3, ....
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....oms Department. The petitioners were asked for mandated registration in view of the Notification No. 106/2013 dated 01.01.2015 issued by the Directorate General of Foreign Trade, under the Ministry of Trade and Commerce formulating the Foreign Trade Policy ITC-HS to the extent it amended Heading 38.08 and added Conditions no. 3 and mandated the Import Export Policy of insecticides. It is the case of the petitioners, that they continued to import Acrylonitrile without any import permit from Registration Committee since Acrylonitrile was classified under the Heading 2926, and the said condition of registration was introduced in Chapter-38, and was not applicable and by the letter dated 24.10.2019 issued by respondent no.5 it was clarified that henceforth, Scheduled goods imported for non-insecticidal use will not be allowed to be cleared without import permit. However, after obtaining requisite clarification the Chief Commissioner of Customs, Gujarat Zone, i.e. respondent no. 3 clarified that the clearances of Scheduled goods may be allowed on end use bond as it was being made before any contrary directions were issued from respondent no.7. 6.3. Vide Circular No.55/2020-customs da....
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....7 does not arise. 8.1. It is submitted that on an identical issue the decision of the Kerala High Court in the case of M. Chandrasekhar (supra) in light of the provisions of the Act of 1968, allowed import of Ethyene Di-Chloruide, used for non-insecticidal purpose and held that it does not require any import permit. Thus, it is urged that the present writ petition may also be allowed by quashing and setting aside the Public Notice dated 17.02.2022. At this juncture, learned advocate Mr. Nainawati has submitted that the end use bond is already being submitted by the present petitioners before the respondent authorities. 9. In response to the aforesaid submissions made by the learned advocate for the petitioner, learned advocate Mr. Ankit Shah for respondent nos. 1, 2 and 7 and learned advocate Mr. C.B. Gupta for respondent no. 3 submitted that the Public Notice dated 17.02.2022 does not require any interference and the same is appropriately passed looking to the nature of the import of the substance Acrylonitrile. It is submitted that though the petitioner may be using it as non-insecticidal purpose, however, the registration is mandatory under the provisions of Section 9 read....
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....been importing or manufacturing before that date: Provided further that where any person referred to in the preceding proviso fails to make an application under that proviso within the period specified therein, he may make such application at any time thereafter on payment of a penalty of one hundred rupees for every month or part thereof after the expiry of such period for the registration of each such insecticide. ....... 38. Exemption.-(1) Nothing in this Act shall apply to- (a) the use of any insecticide by any person for his own household purposes or for kitchen garden or in respect of any land under his cultivation; (b) any substance specified or included in the Schedule or any preparation containing any one or more such substances, if such substance or preparation is intended for purposes other than preventing, destroying, repelling or mitigating any insects, rodents, fungi, weeds and other forms of plant or animal life not useful to human beings. (2) The Central Government may, by notification in the Official Gazette, and subject to such conditions, if any, as it may specify therein, exempt from all or any of the provisi....
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....ide used for the purpose of manufacturing of Poly Vinyl Chloride (PVL) has held as under : "12. At the outset we have to express our helplessness in not being able to place our hands on or put our eyes to, any requirement for import permit for import of EDC, either in the Insecticides Act, the Rules framed or even the extracted decision of the RC, constituted under the Act. The appellants also do not have a contention that there is any such requirement made under the Foreign Trade Act for import of EDC, as is made in the case of Boric Acid, which requirement was dealt with in Maliakkal Industrial Enterprises. At best we can only understand the prescription made of the proforma of import permit for non-insecticidal purposes, in Exhibit P-10, to be applicable to Boric Acid wherein by a notification under the Foreign Trade Act, there was mandated an import permit by the RC, constituted under the Insecticides Act. 13. Be that as it may, there is no dispute that EDC, the substance imported by the 1st respondent exempted for reason of the purported use of the substance to which it is put by the respondent. The respondent has also been importing the goods for very many y....