2013 (8) TMI 887

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...., Advocate, for the Appellant. Shri K.C. Khole, Dy. Commissioner (AR), for the Respondent. ORDER [Order per : S.K. Gaule, Member (T)]. - Heard both sides. The appellants filed these appeals against the impugned order of the Commissioner of Customs (lmport), Mumbai. As the issue involved in these appeals is common, therefore, they are taken up together for disposal. 2. Briefly stat....

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..... Aggrieved by the same, the appellants are in appeal. 3. The contention of the appellants is that the goods imported by them are used vegetable oil and due to the repeated use, the oil became inedible. On examination by the Chief Chemical Examiner, Custom House, it was found that the samples were oily liquid, composed of vegetable oil and that they were 'other than acid oil'. The reports ....

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....eiterated the findings of the ld. Commissioner. 6. We have carefully considered the submissions and perused the records. Admittedly, on examination by the Chemical Examiner, it was found that the goods were oily liquid and they were other than acid oil. The reports also indicated the FFA (as oleic acid) of each of the samples that were ranging from 4% to 11% and the sample did not appear t....