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2019 (1) TMI 1048 - AT - CustomsFinalization of provisional assessment - import of ‘coconut oil’ against advance licence under the ‘Duty Exemption Entitlement Certificate’ - section 18 of Customs Act, 1962 - whether, in accordance to the specifications in the advance licence, the import was to be allowed? Held that:- No justification is been offered in the grounds of appeal for placing reliance on the ‘lauric value’ other than the determination in the test report. The Manual of Methods of Analysis of Oils & Fats issued by the Director General of Health Services, Government of India has options for utilisation of factors for conversion of the three acids and emphasizes that the acid value would remain unchanged. Hence, it would appear that conformity with the threshold of the range prescribed in the license, with any one of the three in relation to the ‘acid value’, and which is not disputed, should suffice - In the test report, there is no dispute that it is ‘coconut oil’ that has been imported. It is also not in dispute that the imported product is in ‘raw’ form. The license does not bar the import of ‘raw coconut oil’; neither the license nor the grounds of appeal adduce any importance to the range of 3% to 6% mandated in the license. It would, therefore, appear that any derived conformity with the threshold of the range should suffice. The computation approved by the first appellate authority is not unreasonable. Appeal dismissed - decided against Revenue.
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