TaxTMI 
TaxTMI 
2017 (12) TMI 1911
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....t. Shri Manoj Kumar, Deputy Commissioner (AR), for the Respondent. ORDER The appellant M/s. Pankaj Kumar & Co. are in appeal against the imposition of penalty and redemption fine in respect of the goods imported by them. 2. Ld. Counsel for the appellant argued that the appellant imported "Thiourea", which was included in the schedule of Insecticides Act, 1968 vide Notification dated 3-....
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....on of the Commissioner (Appeals) the issue regarding the need for registration under Insecticides Act, 1968 was specifically considered and decided in appellant's favour. He further pointed out that no goods are available and still the order of confiscation and imposition of redemption fine have been made. He argued that in the absence of any goods seized no confiscation can be ordered and no rede....
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.... said order was accepted by the Revenue. Immediately following that, the appellant imported goods vide Bill of Entry dated 20-4-2006, 1-6-2006, 11-7-2006 & 14-9-2006. It is clear that the impugned imports were made immediately after the order of the Commissioner (Appeals) in their favour clearly stating that there is no need for registration of Insecticides Act. In these circumstances, imposition ....