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2006 (4) TMI 386 - CESTAT, MUMBAICrude palm oil - Exemption under Notification No. 120/03-Cus. - confiscation of the goods and imposition of penalty - HELD THAT:- During the course of adjudication, the appellants strongly contested the proposal, on the ground that initial samples which showed the test results were within the parameters of the notification in question. As such, they contented that there was no occasion for the revenue to draw further samples and sent them for testing. It was also argued by them that carotenoid contents in the Crude Palm Oil diminished by lapse of time and heating and as such there is a possibility that subsequent test report showed lesser carotenoid contents on account of such factors. The issue stands decided by a detailed decision of the Tribunal in the case of Commissioner of Customs, Tuticorin v. KTV Oil Mills [2004 (12) TMI 181 - CESTAT, CHENNAI], in the appellants’ own case, we find no reason to take a different view. As such, we set aside the impugned orders and allow the appeals with consequential relief to the appellants.
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