2013 (11) TMI 393

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.... This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of the following demands :- (i)     Customs duty of Rs. 19.4 crores on crude palm oil imported by the appellant. (ii)   Equal amount of penalty imposed under Section 112 of the Customs Act. (iii)   Equal amount of penalty imposed under Section 114A of the ....

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....re and total carotenoid (as beta carotene) in the range of 250 mg/kg to 2500 mg/kg, in loose or bulk form of manufacture of refined oil, refined palmolein, vanaspati, bakery shortening or inter-esterified fats. : Further, as a condition for the said benefit, the importer should follow the procedure laid down in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable....

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....f rate. This demand is also accompanied by the aforesaid penalties. 2. The learned senior advocate representing the appellant referred to the Hon'ble Gujarat High Court's judgment in Cargill India Pvt. Ltd. v. Union of India [2013 (288) E.L.T. 209 (Guj.)] and submitted that the facts of the case are similar to the facts of the instant case. He pointed out that the acid value of CPO in that case w....

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....that the subject goods did not conform to the description given at Sl. No. 30(II)(A) of Notification No. 21/2002-Cus., dated 1-3-2002 as amended. The Notification prescribed the acid value of "4 or more" to attract "nil" rate of duty. The Board prescribed maximum acid value of 10 vide Circular No. 40/2001-Cus., dated 13-7-2001. In the case of Cargill India Pvt. Ltd., the Hon'ble High Court disappr....