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2008 (11) TMI 167 - CESTAT BANGALOREExemption under notification no. 21/2002 Cus dated 1-3-2002 – Crude Palm Oil versus Palm Oil - The main ground of appeal of the Revenue is that there is no time gap from the date of importation of the cargo, discharge into shore tank and drawal of samples from the said shore tank and, therefore, there is no possibility of reduction in carotenoid concentration due to pausage of time, as contended by the importers – held that initial samples were taken on the same day of import i.e. on 29-3-2004. However, the CRCL conducted test on 23-7-2004 – Revenue’s contention is not acceptation - In any case, there is no reason as to why the initial test report should not have been accepted. In view of the above, we do not find any merit in the Revenues appeal and the same is rejected
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