https://www.taxtmi.com/caselaws?id=284385 The High Court upheld the Tribunal's decision, ruling that imported crude palm oil was ineligible for exemption under a notification due to its carotenoid value falling below the prescribed limit. The Court emphasized the importance of meeting specific criteria outlined in the notification for exemption eligibility. The appellant's argument regarding potential carotenoid value depletion over time was deemed insufficient to constitute a substantial legal question for appeal under Section 130 of the Customs Act, resulting in the dismissal of the appeal without costs. en-us Tue, 28 Aug 2018 00:00:00 +0530 Fri, 15 Nov 2019 11:23:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284385 The High Court upheld the Tribunal's decision, ruling that imported crude palm oil was ineligible for exemption under a notification due to its carotenoid value falling below the prescribed limit. The Court emphasized the importance of meeting specific criteria outlined in the notification for exemption eligibility. The appellant's argument regarding potential carotenoid value depletion over time was deemed insufficient to constitute a substantial legal question for appeal under Section 130 of the Customs Act, resulting in the dismissal of the appeal without costs. Case-Laws Customs Tue, 28 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284385