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2017 (3) TMI 911 - AT - CustomsLoss in transit - normal loss or not? - import of Crude Palm Oil - benefit of N/N. 12/2012-CUS dated 17.03.2012 - Held that: - the duty issue is squarely covered by the precedent ruling of Hon’ble High Court of Allahabad in the case of Jhunjhunwala Vanaspati Ltd. Vs. CCE, Allahabad [2015 (10) TMI 1532 - ALLAHABAD HIGH COURT], wherein the Hon’ble High Court under similar facts and circumstances held that the said Rule of the Customs (import of Concessional rate of duty for manufacture of excisable goods), Rules 1996, comes into operation only when the goods are intended to be used by manufacturer for the specific purpose - the loss in the given facts and circumstances is a normal loss and in such case, the material lost in transit have been definitely put to use for manufacture - benefits allowed - appeal allowed - decided in favor of appellant.
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