9911796707
TMI Blog2008 (2) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... tion under Notification No. 53/2003, dated 8-4-2005 in respect of Crude Soyabean Oil imported in July, 2006 (750 metric tons) and also determining and confirming under the provisions of Section 28(2) of the Customs Act, 1962 a demand of duty of Rs. 1,00,38,321/- only (Rupees one crore thirty eight thousand three hundred twenty one only) along with interest thereon under Section 28 AB of the Customs Act. 3. At the outset, the learned Assistant Solicitor General has raised a preliminary contention that the petitioner had an alternative remedy of challenging the adjudication order in an appeal before the Commissioner of Customs (Appeals) and that the petitioner not having availed of such alternative remedy, the petition is not maintainable. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that it was rightly held by the authority while making the assessment on the bill of entry at the time of importing the goods that the import was covered by the import license and the exemption Notification dated 21-4-2004, subsequently the Customs Department has taken a different view holding that the petitioner was liable to pay customs duty on the import of Crude Soyabean Oil. It is submitted that as per the Exim Policy for the period 2002-07, the petitioner was entitled to Duty Free Entitlement and that the matter was governed by the Notification dated 21-4-2004 issued by the Ministry of Commerce and Industry (Department of Commerce, Govt, of India) which excluded only certain products from the purview of the Duty Free Entitlement Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed herein above. 7. On the other hand, Mr Raval, learned Assistant Solicitor General has submitted that the Department of Revenue in the Ministry of Finance had issued Circular No. 10/04 Customs, dated 30-1-2004 specifically stating that DGFT had sought for a clarification from the Department of Revenue whether the restriction regarding agriculture and dairy products would apply to all products derived from agriculture/dairy origin and that in response thereto, the Department of Revenue had clarified that import of any product derived from agriculture/dairy origin shall not be permitted as input under DFEC scheme. It is also submitted that Condition No. 2 in Notification No. 53 of 2003, dated 1-4-2003 specifically provides that the certifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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