2023 (8) TMI 366 - SCH - Customs

Concessional rate of duty - N/N. 21/2002-Cus - import of 27 consignments of crude palm oil - it was held by CESTAT that The reliance placed on the test report which emanated long after the date of import, does not sustain in the absence of any other evidence that imported goods were refined palm oil - HELD THAT - There are no reason to interfere with the impugned judgment and order of the High Court. Appeal dismissed.

Summary

Title: Supreme Court Judgment - Civil Appeal Dismissed

Court: Supreme Court

Judges: Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

Representation: Appellant represented by Mr. Vikramjit Banerji, A.S.G. and others; Respondent represented by Mr. Shraman Sinha, AOR

Decision: Delay condoned; Appeal dismissed; Pending application(s) disposed of.