Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2023 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (11) TMI 824 - CESTAT BANGALOREClassification of goods - edible oil (palmolein) - classifiable under subheading 15119090 or not - inordinate delay in drawal of samples - HELD THAT:- The learned Commissioner (A) following the principle of law laid in the RUCHI SOYA INDUSTRIES LTD. VERSUS COMMISSIONER OF CUSTOMS, MANGALORE [2005 (8) TMI 228 - CESTAT, BANGALORE] has observed that since there was inordinate delay in drawal of samples and receiving the test reports, the carotene level of vegetable oils reduces with passage of time, hence, the test reports of the Customs Revenue Laboratory cannot be relied and accordingly, he has confirmed acceptance of the test report of the goods at the load port by the adjudicating authority. Accordingly, he has upheld the order of the adjudicating authority. There are no discrepancy in the said reasoning of the learned Commissioner (A) - Revenue’s appeals are being devoid of merit, accordingly dismissed.
|