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TMI Blog2019 (1) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... the finalisation of provisional assessment by the original authority, is centred around the measurement, and the principle of 'rounding off', adopted by the lower authorities. Other than these two aspects, the grounds of appeal do not contain any reference to the disposal of the order by the first appellate authority. 2. The respondent, M/s Marico Ltd, had filed bill of entry no. 588667/20.7.05 for import of 'coconut oil' against advance licence under the 'Duty Exemption Entitlement Certificate' scheme in the Foreign Trade Policy notified under the Foreign Trade (Development & Regulation) Act, 1992 and the assessment, even as it was provisional under section 18 of Customs Act, 1962, did not impede the confiscation for having been imported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. 4. Instead of conceding the proposition of an aggrieved Revenue, first appellate authority upheld the correctness of the findings of the original authority with more detail of computation. Confirming that the opinion of Assistant Director, Food & Drug Control Laboratory, Food and Drug Administration, Government of Maharashtra, based on the practice of determining 'free fatty acid' content in accordance with Manual of Methods of Analysis of Oils & Fats issued by Director General of Health Services, Government of India, advised that 'acid value' is the percentage of 'free fatty acid (oleic acid) multiplied by a factor of 1.99 and that the Indian Standard of Methods of Sampling and Test for Oils and Facts [IS: 548 (Part I)-1964] is 'To ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horised Representative contends that the discarding of the decision in re Joshi Steel Industries even after approval by the Hon'ble Supreme Court was erroneous. 7. The import was permitted as the lower authorities found the 'free fatty acid' in the imported 'coconut oil' to be at the threshold of the prescribed range after conversion of the 'lauric value' to 'oleic value' and upon rounding off that was in favour of the importer. The question, therefore, that remains to be resolved is whether, in accordance to the specifications in the advance licence, the import was to be allowed. Undoubtedly, the findings of the Tribunal in re Joshi Steel Industries, to the effect that '10.... The thickness of a product is a question of fact. 5 mm means ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the 'lauric value' other than the determination in the test report. The Manual referred to supra 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. It would appear that the most favourable is that of 'oleic' and that, in the absence of any other guidance factor in the license, or in the other authoritative text, cannot be denied to the importer. The ground of appeal does not also venture to contend anything to the contrary. 9. In the test report, there is no dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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