SHREE PHARMA Vs. COMMISSIONER OF CUSTOMS, CHENNAI-II

JUDGEMENT

(1.) Is the 2nd respondent Tribunal right in holding that the subject import of the appellant is governed by the restriction, issued under DGFT Notification No. 106 (RE-2013)/2009-2014, dated 1-1-2015, which mandates obtainment of import permit from Registration Committee Central Insecticide Board ?

(2.) Has the 2nd respondent Tribunal erred materially in not even referring are going into the provisions of Section 38 of the Insecticides Act, which exempts, the provisions of the Act including licensing/obtaining import permit from the Central Insecticide Board under Section 9 of the said Act, when the goods under import are admittedly for non-insecticidal use.

(3.) The case laws relied by the appellant company is not applicable to the facts of this case for the reason that the said decision was rendered prior to the issue of DGFT notification dated 1-1-2015.