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<h1>SC dismissed the civil appeal, condoning the delay. All pending applications were disposed of.</h1> SC dismissed the civil appeal, condoning the delay. All pending applications were disposed of. - 2023 (386) E.L.T. 4 (SC) Concessional rate of duty - N/N. 21/2002-Cus - import of 27 consignments of crude palm oil - it was held by CESTAT that The reliance placed on the test report which emanated long after the date of import, does not sustain in the absence of any other evidence that imported goods were refined palm oil - HELD THAT:- There are no reason to interfere with the impugned judgment and order of the High Court. Appeal dismissed. Title: Supreme Court Judgment - Civil Appeal DismissedCourt: Supreme CourtJudges: Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal BhuyanRepresentation: Appellant represented by Mr. Vikramjit Banerji, A.S.G. and others; Respondent represented by Mr. Shraman Sinha, AORDecision: Delay condoned; Appeal dismissed; Pending application(s) disposed of.
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