Concessional Custom Duty Denied on Fire-Damaged Materials, Penalties Cancelled

Ajanta Soya Limited Vs Commissioner of Customs (CESTAT Delhi) The appeal concerned a dispute over customs duty liability on Crude Palm Oil imported by the appellant under Notification No. 12/2012-CUS, which provided concessional duty subject to actual use of the imported oil in manufacturing specified final products and compliance with the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016. During May 2017, a fire occurred at the appellant’s factory, resulting in loss of imported Crude Palm Oil. The appellant reported the incident to authori...