TMI Blog2007 (11) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... .K. Jayaraman, Member (T) [Order per: T.K. Jayaraman, Member (T)]. - 1. The following details of the appeals filed by the appellants, are given in the tabular column: Sl. No. Appeal No. Name of the appellant Fine/Penalty 1 C/261/2005 M/s. JOCIL Ltd. Rs. 200,000/- 2 C/262/2005 M/s. JOCIL Ltd. Rs.80,000/- 3 C/263/2005 M/s. JOCIL Ltd. Rs. 100,000/- 4 C/264/2005 K.V. Narasimha Rao Rs. 10,000/- 5 C/265/2005 C.H. Satyanarayana Rs. 20,000/- 6 C/266/2005 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (PN)97-02, dated 6-6-1997. We are reproducing the said Public Notice for clarity. Public Notice No. 14 (PN)/97-02, dated 6th June, 1997 Attention is invited to the Public Notice No. 284 (PN)/92-97, dated 31st March, 1995 and as amended by Public Notice No. 310 (PM)/92-97, dated 14-8-1995. In supersession of the conditions and procedures as laid down in the above Public Notice, import of Crude Palm Stearin shall be permitted as under 2. Non-edible Industrial Grade Crude Palm Stearin may be imported without a licence in accordance with conditions set out in the following paragraphs of this Public Notice :- (i) Imports may be made by only those importers who hold an industrial licence or an approval or authorization from the Secret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l white soft solid mass. The sample conforms to Palm Stearin specifications except % FFA. Admixture of PFAD is mentioned in the literature supplied," (a) Colour : dull white (b) Total Carotenoid : 6.3 mg./kg. (c) FFA : 24.4% (d) M NI : 0.1% 4. In view of the above report the department took the view that there is prima facie mis-declaration. Therefore show cause notices were issued to all the concerned parties including Hindustan Lever Ltd. who sold the goods to the importers on high sea sales basis. The Commissioner after giving personal hearing and after observing the usual formalities passed the impugned orders whose details had already been given in the above t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attention to the standards specifications mentioned therein. These standards are incorporated even in Order-in-Original. In page 11 the Commissioner has compared the specifications of Crude Palm Stearin and RBD Palm Stearin as per the PORAM standards. What is the reasoning of the Commissioner for holding that the appellants had imported only RBD Palm Stearin? The Commissioner takes up the parameters M and I, which means moisture and impurity. As per the test report the moisture and impurities in respect of the samples are less than 0.1%. The Commissioner holds the view that when the moisture is less than 0.1% it conforms to the specification of RBD Palm Stearin and he has considered two other parameters also. According to him the colour sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecification of RBD Palm Stearin which should be 0.15% maximum as per PORAM, that the imported item is RBD Palm Steam. One should remember that the moisture and impurity specification given in PORAM is only maximum and when that is the case it is not understood how he has drawn an inference that the impugned item is RBD Palm Steam when the moisture contents ( 0.1%) satisfies the moisture and impurity content as per PORAM standards of Crude Palm Steam which can go up to 0.25%. Simply for the reason the M I for the impugned product ( 0.1%) is less than 0.15%, one can not conclude that the product is RBD Palm Stearin. Therefore the inference drawn by the Commissioner is not correct. The carotenoid range is also not a decisive factor to conclu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
