Case Law Details
Commissioner of Customs Vs INU Exports Private Limited (CESTAT Bangalore)
Introduction: The Commissioner of Customs appealed against INU Exports Private Limited in the CESTAT Bangalore. The case revolved around the delayed drawal of samples and its effect on the carotene level in imported vegetable oil. The Customs Revenue Laboratory’s test report was questioned in this context.
Detailed Analysis:
1. Import and Classification: INU Exports Private Limited imported edible oil (palmolein) and filed Into Bond Bills of Entry under prior entry for customs warehouse storage. They claimed classification under Chapter Subheading 15111000 of the Customs Tariff Act, 1975, and sought benefits under Notification No.21/2002.
2. Delay in Sample Testing: The imported goods were warehoused while awaiting a test report from the Customs Revenue Laboratory in Cochin. The delay in obtaining the test report was a critical factor in this case.
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