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2020 (6) TMI 362 - AT - CustomsImport of Palm Oil - Validity of test reports sent by the chemical examiner of the Customs Department and the reports given by the Port Health Officer - Benefit of N/N. 21/2002-Cus as amended - denial of benefit on the ground that the imported oil is not of Edible Grade - HELD THAT:- Determining the importability of the oil in question and if it is not importable, acting against the imported goods and the importer is the responsibility of the Customs officers. No action has been initiated in the imports which are the subject matter of these appeals because the Revenue accepted the test report of the PHO that it meets the standard as per A 17.19 of the Appendix to the Prevention of Food Adulteration Rules. This is also explicit in the denovo order of the original authority. Having accepted that the consignment meets this standard, Revenue took a diametrically opposite stand with respect to the same consignments and the same standards while determining the eligibility of the exemption notification. In our considered view, such as a contradictory stand is not sustainable. The assessing officer cannot hold that the consignment meets standard as per A17.19 while deciding the importability and hold that it does not meet the same standards while deciding the eligibility of the exemption notification. It would have been a different case if the standards prescribed for the exemption notification are different from that for determining the importability but such is not the case - Revenue, having accepted that the consignments meet standards A17.19 and hence are edible and accepting their importability cannot take a stand that the consignments do not meet the same standards and are therefore not edible, while deciding the eligibility of exemption notifications. Appeal allowed - decided in favor of appellant.
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