TMI Blog2023 (11) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... ubheading 15119090 or not - inordinate delay in drawal of samples - HELD THAT:- The learned Commissioner (A) following the principle of law laid in the RUCHI SOYA INDUSTRIES LTD. VERSUS COMMISSIONER OF CUSTOMS, MANGALORE [ 2005 (8) TMI 228 - CESTAT, BANGALORE ] has observed that since there was inordinate delay in drawal of samples and receiving the test reports, the carotene level of vegetab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/2010 dated 31.3.2010 passed by the Commissioner of Customs (Appeals), Bangalore. 3. Briefly stated the facts of the case are that the respondent imported 2667.881 MTs, 4583.252 MTs and 1012.154 MTs of edible oil (palmolein) and filed Into Bond Bills of Entry 209403 to 209407 dated 21.10.2004; 209316 to 209318 dated 14.10.2004 and 209133 dated 20.09.2004, respectively under prior entry for cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iable under subheading 15119090 read with Sl. No.434 of the Notification No.21/2002-Cus. dated 1.3.2002. Accordingly, the show-cause notices were issued to the respondent proposing classification under the aforesaid heading and denial of the benefit of the Notification as claimed by them. On adjudication, the respective Bills of Entry have been assessed by classifying the product under CTH 1511100 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (A) following the principle of law laid in the above case has observed that since there was inordinate delay in drawal of samples and receiving the test reports, the carotene level of vegetable oils reduces with passage of time, hence, the test reports of the Customs Revenue Laboratory cannot be relied and accordingly, he has confirmed acceptance of the test report of the goods at the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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