9911796707
TMI Blog2012 (9) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Central Excise, Visakhapatnam. This appeal under Section 130 of the Customs Act, 1962 is preferred against the order of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore (for short 'the Tribunal') dated 8-6-2007, in Final Order No. 655/2007, in Appeal No. C/176, 177/2007. The Tribunal reversed the order of the Commissioner (Appeals) dated 23-2-2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d) Palm Oil. The Palm Oil was imported from Indonesia. On landing at Kakinada Port, on 12-1-2005 samples of the imported Crude Palm Oil were drawn by the Port Health Officer, Kakinada on 18-1-2005. The test report of the Public Analyst, Visakhapatnam on these samples discloses that the imported Palm Oil confirmed to the standards laid down under Item A.17.19 and revealed an acid content of 9.76. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported Palm Oil was more than 10 as per the report of Chemical Examiner, Visakhapatnam dated 10-2-2005. Since the value exceed 10, the primary and appellate authorities held that the respondent-assessee was not entitled to the benefit of Basic Customs Duty at 65% and 80% of the value, as per Sl. No. 34A of the Notification No. 21 of 2002, dated 1-3-2002, on the tariff value as specified. The pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the primary and appellate authorities) within 35 days of import. We however find no error in the conclusion recorded by the Tribunal, that the imposition of the differential Basic Customs Duty is unsustainable since the acid value of the samples must reflect the quality of the imported Crude Palm Oil as on the date of import and not after a lapse of time thereafter. On the aforesaid analysis, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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