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2013 (6) TMI 40 - GUJARAT HIGH COURTImport of Crude Palm Oil - high content of Acid about 10% - applicability of exemption notification 21/2002 cus dated 1.3.2003 - held that:- the judgment in the case of Gokul Refoils & Solvents Pvt. Ltd. v. Union of India & Others [2012 (10) TMI 8 - CALCUTTA HIGH COURT] has no application to the facts of the cases on hand inasmuch as according to paragraph 52 thereof, “the principal question that arises for determination in this appeal is whether the Palm Oil sought to be imported by the appellant was a prohibited goods within the meaning of the Customs Act”, whereas in this case the issue is, whether exemption is available to Crude Palm Oil having Acid Value more than 10. Under the notification, as the limit of acid value has been given as 4 and above, there is no reason to construe the notification by taking aid of the Prevention of Food Adulteration Rules, 1955 which has no application to the facts of the present case when the petitioners intended to import the same not as a ‘food’ but as crude palm oil (edible grade) as pointed out in the exemption notification. Discrimination - held that:- If importer in a different State gets benefit of exemption whereas the importers of the State of Gujarat is deprived of such benefit, they will not be able to compete with importers of other States in the same field of business. On that count also, we are of the view that the plea of the Revenue is not tenable. Impact of Non filing of appeal in earlier case - held that:- By taking benefit of Article 14 of the Constitution of India, one cannot get benefit of a wrong order, but at the same time, when Committee of Commissioners has decided to accept the decision and decided not to prefer appeal, as it appears from the affidavit of the Revenue, the present case cannot be said to be one of acceptance of a wrong order when the decision not to prefer the appeal is of the Committee of Commissioners and is a positive decision. Crude palm oil imported, which falls within Serial No. 1511 having acid value of more than 4, is entitled to get benefit of exemption of duty, and such exemption cannot be taken away by adding to the words in the notification as “ between 4 and 10”. - Decided in favor of assessee.
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