VVF India Ltd & Anr. Vs Union of India & Ors. (Gujarat High Court)
Gujarat High Court held that crude palm kernel oil edible grade eligible for exemption in terms of entry 33A/57 of exemption notification. Accordingly, show cause notice is quashed and set aside.
Facts- By this petition under Article 226 of the Constitution of India, the petitioners have challenged the legality and validity of the show cause notice dated 27.06.2013 issued by respondent no.2 – Additional Director General, Directorate of Revenue Intelligence, Ahmedabad.
The show cause notice is issued calling upon the petitioners to show cause as to why the claim of concessional rate of duty in terms of Serial No.57 of the Customs Notification No.12/2012 dated 17.03.2012 which is equivalent to Serial No.33A of the erstwhile Customs Notification No.21/2002 dated 01.03.2002 on the import of goods namely Crude Palm Kernel Oil edible grade covered under the Bills of Entry as per Annexure-C and Annexure-D to the show cause notice should not be rejected. The petitioners were also called upon to show cause as to why the Bills of Entry should not be assessed on the tariff rate of 100% Customs duty corresponding to respective entry being CTH 15132110 along with additional duty of customs leviable under sub-section (5) of section 3 of the Customs Tariff Act,1985 (SAD) which was claimed as exempt vide Notification No. 20/2006-CUS dated 01.03.2006 and Notification No.12/2012-CUS dated 17.03.2012 in respect of the import of the goods covered under the Bills of Entry.
