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2020 (3) TMI 764 - AT - CustomsImport of Crude Palm Oil - High seas sale - carotenoids content of the imported palm oil - benefit of N/N. 21/2002-Cus., dated 1-3-2002 as amended - allegation that the CO contents was less than 500 mg/kg, therefore, the appellants are not eligible to the benefit of exemption Notification No. 21/2002-Cus., dated 1-3-2002 - HELD THAT:- There is no material to support the contention of the appellant, inasmuch as the test report of the Dy. Chief Chemist has not been challenged by the appellant by filing necessary appeal before the higher forum for retesting nor the remnant sample with the Dy. Chief Chemist, after conducting the test as mentioned in the respective test report, have been subjected to further test by any other agency to discard the Dy. Chief Chemist’s test report on the carotenoid contents of the imported crude palm oil. In the present case, the appellant could not be able to justify that carotenoid contents is more than 500 mg/kg contrary to the Dy. Chief Chemist’s Report, and consequently eligible to the benefit of said notification - the observations recorded by the Learned Commissioner (Appeals) in upholding the orders of the Adjudicating Authority does not warrant interference. Appeal dismissed - decided against appellant.
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