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S. No. Appeal No. Appellants Name & Address Filed on ICD/347/2010 Sanjeev Grover, 4 Laxmi Rattan Market, Opp Govt. of India Press, NIT, Faridabad 24.12.2009 ICD/348/2010 M/s Groversons, 4 Laxmi Rattan Market, Opp Govt. of India Press, NIT, Faridabad 24.12.2009 Pursuant to information received by SIIB that crude palm oil is being imported in the garb of mixed fatty acid oil, and also on the basis of statements of Shri Anil Arora and Sh. Rakesh Kumar, both indenting agents, the consignment of the appellant was seized. The goods were sent to test and test reports indicated that goods were fatty material and not fatty acid oil, as declared. The value in case of fatty material attracts higher value, as per contemporaneous import. The details has been discussed in the OIO.