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2015 (2) TMI 29 - HC - CustomsClearance of crude oil - whether the Crude Palm Oil imported by the appellant can be cleared availing exemption under Notification No. 12/2012, dated 17-3-2012 - Held that:- As the respondent-company has been found eligible on facts to claim exemption benefit under the department’s own Notification No. 12/2012 and as the regulations require that product should be edible palm oil and therefore imported variety requires refining, we called upon the respondent-company to submit an undertaking to that effect. Today, Sri S. Ravi, learned senior counsel appearing for the respondent-company, placed before us the signed undertaking dated 21-4-2014, whereby Sushil Goenka, a Director of the respondent-company, undertook that the company would not release the detained imported crude palm oil without refining the same conforming to contents as per notification making it fit for human consumption. This refining is proposed to be undertaken at the respondent-company's factory located at Krishnapatnam Port area, Pantapalem Village, Muthukur Mandal, SPSR Nellore District, where the oil has been warehoused and is presently detained. The respondent-company further confirmed that it would allow access to the officials of the Customs department to supervise and inspect the process so as to ensure compliance with the requirement of refining. - No question of law arises - Decided against Revenue.
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