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Customs - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

Violation of actual user condition - crude palm oil which was ...


Supreme Court Rules Import of Crude Palm Oil Violates Actual User Condition Due to By-Product Issue.

August 10, 2016

Case Laws     Customs     SC

Violation of actual user condition - crude palm oil which was imported was used for making edible products like refined oil/Vanaspati - If in the process 25% of fatty (palm) emerges as a by-product it cannot be said that first requirement of exemption notification is satisfied. - SC

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