https://www.taxtmi.com/caselaws?id=171986 The High Court dismissed the appeal under Section 130 of the Customs Act, 1962, finding no error in the Tribunal's conclusion regarding the classification of imported Crude Palm Oil and imposition of Basic Customs Duty. The Court held that the quality of the imported oil should be determined at the time of import, not later, and upheld the Tribunal's decision to impose Basic Customs Duty at 100% due to the acid content exceeding 10. The appeal was dismissed at the admission stage, with no question of law arising for consideration. en-us Tue, 11 Sep 2012 00:00:00 +0530 Tue, 11 Aug 2015 19:29:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171986 The High Court dismissed the appeal under Section 130 of the Customs Act, 1962, finding no error in the Tribunal's conclusion regarding the classification of imported Crude Palm Oil and imposition of Basic Customs Duty. The Court held that the quality of the imported oil should be determined at the time of import, not later, and upheld the Tribunal's decision to impose Basic Customs Duty at 100% due to the acid content exceeding 10. The appeal was dismissed at the admission stage, with no question of law arising for consideration. Case-Laws Central Excise Tue, 11 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171986