Case Law Details
Gold Ripe International Private Limited Vs Directorate of Revenue Intelligence (Allahabad High Court)
Allahabad High Court disposed of the writ petition stating that it is premature to reach a fact conclusion whether Ethephon is an insecticide to which exemption is available or not available under Section 38(1)(b) of the Insecticide Act, 1968 as proceeding u/s 124 is pending.
Facts- The Petitioner is a duly incorporated company. It is engaged in the business of import, manufacture, and trading in Ethylene Ripener/Ethephon. It imports bulk quantities of that Ethylene Ripener/Ethephon from China and repacks the same in smaller packings.
At present, the petitioner imported 23 metric tons Ethylene Ripener/Ethephon 20%, in bags weighing 25 Kgs. Those, goods were shipped from China on 24.05.2021 and arrived at I.C.D. Dadri against Bill of Entry bearing No. 4477470 dated 28.06.2021.
In the meanwhile, on 24.06.2021, a team of Directorate of Revenue Intelligence, Noida conducted a search at the business premises of the petitioner. Occasioned by the facts discovered during that search and on account of nature of goods being presently imported by the petitioner, first, the goods being imported i.e., 982 bags of Ethylene Ripener/Ethephon weighing 24.5 Metric Tons and finished goods Ethylene Ripener (Mango), 573 bags weighing 100 kgs and Ethylene Ripener (Banana), 57 bags weighing 250 Kg. were detained. The entire quantity of goods detained have been seized u/s. 110 of. At present, the petitioner has also been issued a Show Cause Notice under Section 124 of the Act dated 21.12.2021. Confiscation proceedings are pending.
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