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TMI Blog2018 (7) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... to draw samples and to send it promptly for testing to ascertain the correctness of the declaration of intimation. That was the responsibility of the assessing officer. Having failed to do so, it cannot transfer the liability of ascertainment to the appellant and, on the basis of result of an invalid test, to fasten the duty liability on the importer - 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. Appeal allowed - decided in favor of appellant. - Appeal No. C/55/2008 - FO/75589/2018 - Dated:- 23-3-2018 - SHRI JUSTICE (DR.) SATISH CHANDRA, PRESIDENT And SHRI C. J. MATHEW, TECHNICAL MEMBER Shri Som ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. v. Commissioner of Customs, Mangalore [2006(193) ELT 499 (Tri-Bang)] which held that- 4. We have gone through the records of the case carefully. Nine samples were drawn, one from each tank and were tested by the Custom Lab, Cochin. In each sample, test report indicates the following:- The carotene content as beta carotene in the range of 500-2500 Mg per Kg. The Custom Lab report has not given the exact value of beta carotene in the sample. In any case, the Customs Lab report is favourable to the party. The goods were imported on 1-10-2003 and immediately thereafter they were tested in the Custom Laboratory. The appellants stated that no reasons have been given for discarding the report of the Cochin Custom Lab. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rude 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 temperature on the carotenoid content during the transit period of import of crude pa/m oil from Indonesia to India. The learned advocate produced a copy of RRL Trivendrum's letter to Edible Oil Commissioner. The extract of the letter is given below:- COUNCIL OF SCIENTIFIC INDUSTRIAL R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sample 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 a 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 Custom 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 requirements the values are 524.3 and 525.8. In r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tinctive orange colour to crude palm oil and that, when refined and bleached, is presented as white in colour. It would further appear that 'beta carotene' is a natural ingredient in palm oil, but which is redundant in its deployment as vegetable fat and, though eliminated during refining process, is a marker of the imported goods being crude. It is also apparent from the scheme of taxation that value addition by refining in India is incentivized by concessional rate restricted only to crude palm oil. It is clear from the decision in re Ruchi Soya Industries Ltd, that, notwithstanding the contention of Learned Special Counsel, 'beta carotene' does not remain for long in crude palm oil. Further, it is not in dispute that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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