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2015 (3) TMI 588 - AT - CustomsWaiver of pre deposit - Benefit of exemption in terms of Notification No. 21/2002-Cus dated 1.3.2002 - import of Crude Palm Oil (CPO) of Edible Grade - Held that:- It was submitted that nowhere, the Notification prescribed that if the acid value is more than 10, the product should be considered as non-edible grade. It was also submitted that having sent the samples for testing at Revenue laboratory, the department was bound to follow the report of the Revenue laboratory and in any case it was also submitted that according to precedent decision, the report of the CRCL is to be preferred to any other report. We find that this submission of the appellant is supported by the decision of the Tribunal in the case of appellant themselves as reported at [2013 (11) TMI 393 - CESTAT BANGALORE]. Further, it is also noted that Hon’ble High Court of Gujarat in the case of Cargill India Pvt. Ltd. Vs UOI [2013 (6) TMI 40 - GUJARAT HIGH COURT] had taken the same view which has been followed by the Tribunal. Under these circumstances we find that appellant has made out a prima facie case for waiver and accordingly the requirement of predeposit is waived and stay against recovery granted during the pendency of appeal. - Stay granted.
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