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2023 (8) TMI 366 - SC ORDERConcessional rate of duty - N/N. 21/2002-Cus - import of 27 consignments of crude palm oil - it was held by CESTAT that The reliance placed on the test report which emanated long after the date of import, does not sustain in the absence of any other evidence that imported goods were refined palm oil - HELD THAT:- There are no reason to interfere with the impugned judgment and order of the High Court. Appeal dismissed.
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