2017 (9) TMI 1274

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....orted Crude Palm Oil at Nil rate of duty for manufacture of final products like Margarine, Acid Oil etc. in terms of  Rule 4 of the Customs (Import of Goods at Concessional Rate of Duty for manufacture of Excisable Goods), Rules, 1996  as amended.  The said goods were stored at Chennai port and removed to the factory premises in piecemeal manner, according to the requirement, in tan....

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....the imported and used quantity has occurred only due to loss during transit.  She submits that in their own case, for an earlier period, CESTAT Chennai  vide Final Order No.41051-41052/2016 dt. 27.06.2016 has categorically held that "the appellant not having abused the imported goods upon clearance, but were lost in transit beyond control of the appellant, it cannot be denied the benefit....