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2011 (3) TMI 1112 - CESTAT, CHENNAIClassification - Import of goods - assessee had described the goods imported by them as “Fractions of Crude Palm Oil” and sought amendment of the description as “Crude Palm Oil”. They also sought permission to transfer the imported goods to a licencee having manufacturing facility/refinery - The Assistant Commissioner of Customs rejected the claim for amendment - Held that:- The request for amendment was valid in the eye of law. Further, the request for transfer of the goods to a licencee having manufacturing facility/refinery for the manufacture of refined oil is also permissible as per the warehousing provisions. Therefore, permit the amendment of the Bill of Entry and allow the request of the appellants to transfer of Crude Palm Oil to a licencee possessing manufacturing facility/refinery. Also provisional transfer of the goods was also permitted by the Customs authorities. Hence, the impugned order is set aside and the appeal allowed in the above terms.
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