SC dismissed the civil appeal, condoning the delay. All pending applications were disposed of.Concessional rate of duty - N/N. 21/2002-Cus - import of 27 consignments of crude palm oil - it was held by CESTAT that The reliance placed on the test report which emanated long after the date of import, does not sustain in the absence of any other evidence that imported goods were refined palm oil - HELD THAT:- There are no reason to interfere with the impugned judgment and order of the High Court. Appeal dismissed.... ... ... Title: Supreme Court Judgment - Civil Appeal Dismissed

Court: Supreme Court

Judges: Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

Representation: Appellant represented by Mr. Vikramjit Banerji, A.S.G. and others; Respondent represented by Mr. Shraman Sinha, AOR

Decision: Delay condoned; Appeal dismissed; Pending application(s) disposed of. Concessional rate of duty - N/N. 21/2002-Cus - import of 27 consignments of crude palm oil - it was held by CESTAT that The reliance placed on the test report which emanated long after the date of import, does not sustain in the absence of any other evidence that imported goods were refined palm oil - HELD THAT:- There are no reason to interfere with the impugned judgment and order of the High Court. Appeal dismissed. COMMISSIONER OF CUSTOMS (PORT) KOLKATA Versus M/s KANCHAN OIL INDUSTRIES LTD
Customs
2023 (8) TMI 366 - SC Order - 2023 (386) E.L.T. 4 (SC)
SUPREME COURT - SC
Dated:- 1-8-2023
Civil Appeal No. 4842/2023 @ Diary No. 42166/2018 - -
Customs
HON'BLE MRS. JUSTICE B.V. NAGARATHNA And HON'BLE MR. JUSTICE UJJAL BHUYAN For the Appellant : Mr. Vikramjit Banerji, A.S.G. Mr. Mukesh Kumar Maroria, AOR Mr. Rupesh Kumar, Adv. Mrs. B. Sunita Rao, Adv. Mr. Ishaan Sharma, Adv. Mr. B.k. Satija, Adv. Mr. Gunmaya S. Mann, Adv. Mr. Rakesh Karela, Adv. For the Respondent : Mr. Shraman Sinha, AOR ORDER Delay condoned. We have heard learned Panel Advocate for the Revenue and learned counsel for the respondent at length. We are not inclined to interfere with the impugned judgment and order of the High Court. The Civil Appeal is, accordingly, dismissed. Pending application(s), if any, shall also stand disposed of.
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