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2018 (7) TMI 541 - AT - CustomsImport of Crude Palm Oil - concessional rate of duty - N/N. 21/2002-Cus dated 1st March 2002 - Case of appellant is that the denial of the benefit of concessional notification is improper as the test result determining content of beta carotene below the lower in the said notification was not valid because that samples were tested belatedly, during which time the beta carotene disipates - Held that:- The imported goods are crude palm oil. Considering that the appellant had laid claim to eligibility for the concessional rate of duty, it was not the responsibility of the assessee to draw samples and to send it promptly for testing to ascertain the correctness of the declaration of intimation. That was the responsibility of the assessing officer. Having failed to do so, it cannot transfer the liability of ascertainment to the appellant and, on the basis of result of an invalid test, to fasten the duty liability on the importer - 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. Appeal allowed - decided in favor of appellant.
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