Import of urea through STC, MMTC and Indian Potash Limited is permissible as per ITC (HS) Policy 2009-2015

Sunita Commercials P Ltd Vs C.C (CESTAT Ahmedabad) CESTAT Ahmedabad held that Heading No.3102 1000 of the ITC (HS) Policy 2009-2015 allows import of Urea through STC, MMTC and Indian Potash Limited. Hence, goods cannot be held liable to confiscation. Consequently, no penalty u/s 112 can be imposed. Facts- Prior to 28-4-2015, under Heading No. 3102 1000 of the ITC (HS) Policy, import of Urea was allowed through STEs viz. STC, MMTC and Indian Potash Limited. The Government of India, Ministry of Chemical and Fertilizers had permitted the Appellant, Sunita Commercials P Ltd to import Technical Gra...