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TMI Blog2009 (7) TMI 964X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 148/94, dt. 13-07-94. As per the notification, articles of food and edible material supplied as free gift to Government of India provided by the agencies approved by UNO or by European Economic Committee are exempted from the levy of the whole of the duty of Customs and whole of the additional duty. A letter was also received by the Commissioner from Under Secretary, Ministry of Agriculture, Government of India, informing him that World Food Programme and Organisation in the United Nations had provided 5540 MTs of vegetable oil (De-gummed Rapeseed Oil) to Government of India as free gift for utilisation in WFP - assisted project and he also stated that consignment may be allowed to be cleared by WFP through STC. While Bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rangement. He submits that a letter from Joint Secretary, Ministry of Agriculture, was addressed to the Chairman, CBEC on 23-6-08 wherein he had informed the Chairman that the importation of vegetable oil and subsequent monetization was as per the agreement and the fact remains that vegetable oil was free gift to Government of India. He also submits that unfortunately before this letter was received, the adjudication order has been passed. He drew our attention to the fact that the Joint Secretary also requested the Chairman to issue suitable instructions to the Commissioner to withdraw the penalties imposed on STC. 3. On the other hand, the learned SDR reiterates the observations of the Commissioner. 4. We have considered the submissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar, Jt. Secretary in the Ministry of Agriculture, has written a letter in dune 2008 to Chairman of CBEC. The last two paragraphs of the said letter, which are relevant, are reproduced below. 6. This Department has examined the case and is of the view that transaction under question was done under LoU signed between GoI and UNWFP and contract between WFP and STC for handling vegoil and subsequent monetization was as per the terms and conditions agreed to between GoI and WFP and filing the bills of entry in STC name does not in any way dilute the fact that the vegoil was free gift to GoI and that STC were acting as agent on behalf of GoI. 7. STC is required to file an appeal before the appellate authorities before end of June 2008 and ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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