2007 (2) TMI 226

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..... ction to the respondents to clear their goods lying at CFS, Ludhiana. According to the averments made in the petition, the petitioner has imported goods in November, 2006 and filed its bills of entry. However, the proper officer did not permit clearance of goods. Thereafter, the petitioner was summoned to appear before the proper officer. Accordingly, he appeared on 8-12-2006. The petitioner was i .....

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..... hich is dealt with by Entry 15119090 of the notification, dated 15-9-2006, issued by the respondents under Section 14(2) of the Customs Act, 1962 (R-1/2), could be considered as edible or non-edible oil. However, without going into the merit of the controversy at this stage we deem it just and appropriate to direct the respondents to accept the duty from the petitioner at the flat rate of US $ 300 .....

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