Case Details: Apcotex Industries Ltd. vs. Union of India (2026) 38 Centax 19 (Guj.)
Judiciary and Counsel Details
- A.S. Supehia & Pranav Trivedi, JJ.
- Shri Anand Nainawati, for the Petitioner.
- S/Shri Ankit Shah & CB Gupta, Priyank P Lodha, for the Respondent.
Facts of the Case
The assessee, being the petitioner, imported Acrylonitrile for use in the manufacture of synthetic rubber and not for any insecticidal purpose, and contended that such imports fell outside the regulatory scope of the Insecticides Act, 1968. It was submitted that by virtue of clause (b) of Section 38 of the Insecticides Act, 1968, where a substance is imported and used for a non-insecticidal purpose, the provisions of the said Act do not apply, and consequently the requirement of registration under Section 9 thereof does not arise. The petitioner further contended that, in such circumstances, there was no requirement to obtain any registration or import permit from the Central Insecticides Board and Registration Committee, and that Public Notice F. No. 04-01/2022-CIR-I, dated 17-02-2022, could not be applied to Acrylonitrile imported for non-insecticidal use, placing reliance on Sections 5 and 3 of the Foreign Trade (Development and Regulation) Act, 1992. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that Acrylonitrile imported for non-insecticidal purposes was covered by clause (b) of Section 38 of the Insecticides Act, 1968 and, therefore, the provisions of the said Act were not applicable. The Court held that once Section 38 applied, the requirement of registration under Section 9 of the Insecticides Act, 1968 did not arise and, consequently, no import permit from the Central Insecticides Board and Registration Committee was required. The Court further held that Public Notice F. No. 04-01/2022-CIR-I, dated 17-02-2022 could not be applied to such imports. The petitions were accordingly allowed.
List of Cases Cited
- Deputy Commissioner v. M. Chandrasekhar — 2018 (10) TMI 1160 — Relied on [Paras 3, 8.1, 9, 14, 15]
