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TMI Blog2006 (4) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... that carotenoid contents in the Crude Palm Oil diminished by lapse of time and heating and as such there is a possibility that subsequent test report showed lesser carotenoid contents on account of such factors. The issue stands decided by a detailed decision of the Tribunal in the case of Commissioner of Customs, Tuticorin v. KTV Oil Mills [ 2004 (12) TMI 181 - CESTAT, CHENNAI] , in the appellants own case, we find no reason to take a different view. As such, we set aside the impugned orders and allow the appeals with consequential relief to the appellants. - Smt. Archana Wadhwa, Shri S.S. Sekhon, JJ. REPRESENTED BY : None, for the Appellant. Shri U.H. Jadhav, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. After rejec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was conducted in the Customs Laboratory at Kandla. Similarly Chemical Results revealed from Customs and Central Excise Laboratory at Vadodara showed the beta carotene contents in the samples drawn onboard and from shore tanks as 606 mg/kg and 801 mg/kg. As such, as per the above test reports, the beta carotene contents were more than 500 mg/kg and the appellants were entitled to the benefit of the Notification. 5. However, it is seen that based upon some intelligence report, Revenue authorities again drew the samples of the goods lying in the shore tanks on 3-8-2004. The test report dated 10-8-2004 issued by the Customs Laboratory at Kandla in respect of these samples revealed the carotenoid s value as 436.65 mg/kg. From the above, it was b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld against them by denying the benefit of concessional rate of duty @ 65% Basic Customs Duty in terms of the Notification. He also confiscated the Crude Palm Oil imported by M/s. Ruchi and General Foods with an option to redeem the same on payment of redemption fine of Rs. 18.00 lakhs and Rs. 1.50 lakhs respectively. Penalties of Rs. 20.00 lakhs was imposed upon M/s. Ruchi and Rs. 3.00 lakhs upon M/s. General Foods under Section 112(a)(ii) of the Customs Act, 1962, along with imposition of personal penalty of Rs. 1.00 lakh on Shri Gilbert D Lima under Section 112(b)(ii) of the Customs Act, 1962. 9. We find that an identical dispute arose before the Bangalore Bench of this Tribunal in the case of M/s. Ruchi Soya Industries Ltd. which was dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ministry of Consumer Affairs Food and Public Distribution to Department of Revenue. In the letter, the Chief Director-cum-edible oil Commissioner makes a case for deleting the stipulation of carotenoid content in the crude palm oil for the simple reason that when crude palm oil is refined, carotenoids both alfa and beta are removed. Crude oil is refined prior to hydrogenation. Hence, the Edible Oil Commissioner maintained that there is hardly any need to stipulate the requirement of carotenoid content for import of crude palm oil. In fact, in the letter there is mention that edible oil Commissioner had entrusted RRL Trivendrum to find out the impact of time and temperamre on the carotenoid content during the transit period of import of crud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein the Tribunal has held, that Chemical analysis of three months after it is drawn could not serve any purpose. In fact, the above view is only that of Chief Chemists CRCL. In that case also, the item imported was crude palm kernal oil. The above case refers to clarification by CRCL, New Delhi to the effect that any analysis after a period of three months from the date of drawal of sample would not serve any purpose. There is also nothing on record to show that the method adopted by Cochin Customs Lab was defective. The fact is that at the time of import, the goods satisfied the conditions of the notification. Even when we perused the results of CRCL, New Delhi, we find that in respect of 2 samples, the carotene content is as per the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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