2013 (5) TMI 520

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....benefit of Notification No.21/2002-Cus. [Sl. No. 30(I)(B)]. At the time of import of the said goods, the appellant did not pay any duty, claiming the benefit of Notification No.21/2002-Cus. (Sl. No.33A). The party admitted that they were not entitled to clear the goods at nil rate of duty in terms of Sl. No.33A. Alternatively, however, they claimed the benefit of Sl. No. 30(I)(B) which prescribed concessional rate of 12.5% as basic customs duty. For the purpose of considering this claim of the import, samples of the goods were drawn. Samples of the goods covered by the two relevant bills of entry were sent to National Institute of Technology (Karnataka) [NIT-K] for ascertaining Free Fatty Acid (FFA) content. The report of that institute ind....

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....e Customs Act. The present appeal and stay application are directed against the appellate Commissioner's order. 3. The learned counsel for the appellant has invited our attention to certain aspects of the lower appellate proceedings, which we are not inclined to consider at this stage. For the present, we would like to examine whether the appellant, indeed, could make out a prima facie case before the Commissioner (Appeals) for the purpose of full waiver of pre-deposit. The appellant has been seeking the benefit of Notification No.21/2002-Cus. [Sl. No. 30(I)(B)] which prescribed a concessional rate for the imported goods subject to FFA content of less than 20%. FFA content was tested by NIT-K, and subsequently, on specific request of the....