9911796707
TMI Blog2007 (3) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... almolein Edible Grade. The consignments were originally warehoused in terms of the provisions of Customs Act, 1962 and subsequently they filed two bills of entry for Ex-bond clearance of the Crude Palmolein by submitting DEPB for payment of duty. 3. It is the further case of the petitioner that as per the Board's Circular No. 85/2003-Cus., dated 24-9-2003, for the purpose of assessment, crude palm oil and its fractions (which includes palmolein) have been defined vide Notification 120/2003-Cus., dated 1-3-2002). As per the definition "Crude" palm oil/palmolein should have acid value of 2% or more and total carotenoid (as beta carotene) in the range of 500-2500 mg/kg in loose or bulk form. 4. The third respondent allowed provisional clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emanded the case to the second respondent subject to the petitioner pre-depositing the amount of Rs. 15 lakhs on or before 6-6-2006 and thereupon the second respondent was directed to dispose of the appeal on merits in accordance with law. The correctness of the said order is now canvassed before this Court. 8. Learned counsel for the petitioner has very strenuously contended that the Tribunal having accepted the appellant's contentions, and remanded the matter, it ought not have passed an order for deposit of such huge amount of Rs. 15 lakhs, which heavily telling upon the financial position of the importer, the petitioner herein. 9. The point on which argument was made before this Court is that originally the beta carotene content was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an be disposed of by modifying the order of the first respondent authority as a remand to the third respondent, so as to enable the authorities to go into the factual aspect of the matter to reconsider the issue, as the order of the third respondent is also an exparte order and was made without hearing the petitioner, by directing the third respondent to consider the issue on merits, on the petitioner making payment of a sum of Rs. 10 lakhs within a period of four weeks from the date of receipt of copy of this order. 13. For the aforesaid reasons, the writ petition is disposed of with the following directions : "The order of the first respondent, remanding the matter to the second respondent is modified as the remand order to the third ..... X X X X Extracts X X X X X X X X Extracts X X X X
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