Code (" IPC " for short) [hereinafter
referred to as the "Palmolein case"]. According to the
petitioners herein, Shri P.J. Thomas allegedly ... respondent
No. 2 and any reference in our judgment to the Palmolein case
should not be understood as our observations on merits of
that case
other edible oils. One of the goods imported by the Petitioner was Palmolein. On the import of Palmolein consignments additional duty under Section ... held that only palm oil is exempted and not Palmolein and, therefore, refund cannot be granted. This order of the Assistant Collector was confirmed
have prepared bogus bills and essential commodities, viz., rice, sugar, wheat, palmolein oil and kerosene were supplied to the non-card holders and entries have ... prepared bogus bills and essential commodities, viz., rice, sugar, wheat, palmolein oil and kerosene were supplied to the non-card holders and entries have been
respect of the edible oil including groundnut oil, sunflower oil, vanaspathi and palmolein.
2. The plaintiff is the appellant herein and the defendants ... respect of edible oil including groundnut oil, sunflower oil, vanaspathi and palmolein of the plaintiff including the trade literature and for other incidental reliefs
gave information with regard to unauthorised storing of 51 tins of palmolein oil in the house of accused No. 2.
2.2 On receipt ... panchas they entered in the house and found 51 tins of palmolein oil. During inquiry, Noormohmad Hasanbhai Shaikh, accused No. 1, stated that the house
carries on business in the import of edible
oils including RBD Palmolein oil. They imported 1009.234 metric
tonnes of RBD Palmolein oil of edible grade ... Customs Act, fixed the tariff value of RBD Palmolein oil at 372
U.S. dollars per metric tonne. On their being called upon
Respondent no.3/State had imported 6220 and 3780
Mts. of RBS palmolein oil, an item under open general licence, in
terms of its Export ... petitioner that these two contracts
represented sale transaction in respect of palmolein oil between
respondent no. 2 and 3. Petitioner further contended that as this
assessee appeal and the revenue appeal is
(i) whether the imported crude palmolein classifiable under CTH 15111000 as claimed by the assessee or under ... Revenue and
(ii) whether the quantity of crude palmolein is to be taken as per ships ullage report or as per physical weighment done
each appeal file.
3. The issue is whether the product 'Palmolein' imported by the appellants is an unprocessed vegetable non-essential ... ground that the imported goods were refined, bleached and deodorized palmolein, a processed VNE oil liable to additional duty with reference to Item
cargo for home consumption. The said cargo was declared as "Crude Palmolein" of edible grade in bulk by classifying the same under Chapter ... speedy clearance of imported cargo. The importer pleaded that the Crude Palmolein (edible grade) was imported by them from M/s. Aavanthi Industries
