2015 (3) TMI 588

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Respondent : Mr. Ganesh Haavanur, A.R ORDER Per : B.S.V.MURTHY Appellant is in the field of import of Crude Palm Oil (CPO) of Edible Grade in bulk. Appellant filed three Bills of entry all dated 03.06.2011 seeking clearance of the 11999.18 MTs of CPO for home consumption. Appellant claimed benefit of exemption from payment of duty in terms of Notification No. 21/2002-Cus dated 1.3.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed the same urgently. Subsequently the samples drawn from the consignments were sent by Revenue for testing to Customs Revenue Laboratory, Mangalore and in respect of 12 samples the acid value was found to be less than 10 namely 9.7 & 9.8. 3. In the impugned order, the appellant has been held ineligible for the benefit of exemption under Notification No. 21/2002 dated 1.3.2002 Sl No. 30 ii (A).....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nue laboratory and in any case it was also submitted that according to precedent decision, the report of the CRCL is to be preferred to any other report. We find that this submission of the appellant is supported by the decision of the Tribunal in the case of appellant themselves as reported at [2013(293) E.L.T. 268 (Tri-Bang)]. Further, it is also noted that Hon'ble High Court of Gujarat in the c....