2015 (3) TMI 588

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....nur, 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 1.3.2002 as amended. Samples were drawn from ....

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....les 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). This has been done taking a view that appell....