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2008 (7) TMI 256 - AT - CustomsAppellants imported Soyabin Oil and Palm Oil for mfg. of Vanaspati and availed benefit of Not. No.16/2000-Cus. – denial of exemption on ground of short quantity of goods received at port- appellants contend that palm oil and soyabin oil are in liquid form and there is some spilling at the time of loading and unloading - held that since there is no allegation of diversion of goods for other purpose, the benefit of notification cannot be denied in respect of goods lost due to leakage or damage
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