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2. The entire dispute is with regard to ITC (HS) classification No. 28100020 which indicates that the import of Boric Acid is subject to an import permit issued by the Central Insecticide Board & Registration Committee under the Ministry of Agriculture, constituted under the Insecticides Act, 1968. The departments case in the adjudication order dated 29.9.2014 is that without production of import permit, import of Boric Acid cannot be allowed as per clause 7 of DGFT Notification No. 2 (RE-2006)/2004-2009 dated 07.04.2006. Reliance was also placed by the adjudicating authority upon order dated 3.6.2014 of the Division Bench of Kerala High Court in the matter of Union of India Vs. Maliakkal Industrial Enterprise in Writ Appeal no. 617 of 2012. Also order dated 29.7.2009 passed by the Honble Kolkata High Court in Writ Petition No. 505 of 2009 filed by Subhas Chandra Agarwal, and another wherein it was held that import permit is required for the import of Boric Acid as per DGFT Notification No. 2 dated 7.4.2006. An appeal filed by the present appellant against the Order-in-Original was rejected by the Commissioner of Customs (Appeals), Nhava Sheva vide impugned order dated 07.01.2015, relying on the findings in the Order-in-Original.

3.12 It is further urged that the learned Commissioner (Appeals) is in error in holding that the import licence for restricted goods and import permit from the CIB&RC are independent of each other. Further, the DFIA scheme has no overriding provision for exempting the goods under DFIA licence from the mandatory requirement prescribed under the Customs Act or any other law for the time being in force.
3.13 It is further urged that it is a rule of law that while interpreting the scope of a given term (restricted), it is necessary to examine as to how the same term is defined or applied in the said statute. From the description appearing in the ITC(HS) classification of import & export item, it can be seen that the column no. 4 is devoted to describe the precise restrictions. Under the ITC(HS) classification, boric acid has been described as Freely importable under the Policy, in Column 4, it have been mentioned vide Notification No. 2(RE-2006)2004-2009 dated 7.4.2006 for import of boric acid for non-insecticidal purpose, when import permit issued by the CIB&RC under the Ministry of Agriculture. It is strongly contended that no violation has been made with respect to any DFIA/Advance Authorization as stipulated in para 4.1.13 of the FTP. It is further contended that the reliance placed by the Revenue on the ruling of the Apex Court in the case of Sheikh Mohd. Omer Vs. Collector of Customs, Calcutta  1983 (13) ELT 1439 (SC) to hold that the boric acid imported without the permit from the CIB&RC is liable to confiscation is mis-placed as import of boric acid is neither prohibited nor restricted. As such, the learned Commissioner (Appeals) is in error in holding that the import of boric acid is liable for confiscation under Section 111(d) of the Act.
5. I have considered the submissions made by both the sides and perused the records.
6. It is seen that Boric Acid is freely importable as per ITC (HS) classification 2810 0020, subject to a restriction of furnishing an import permit issued by the Central Insecticide Board & Registration Committee under the Ministry of Agriculture. The goods are thus not notified as prohibited for imports, but import is restricted as above.
6.1 That Para 4.1.13 of FTP notified by the Central Government is relevant in this regard-