SUPER TECH AGRO OILS PVT. LTD., Vs. CC

JUDGEMENT

(1.) THESE four appeals are directed against a common adjudication order.

(2.) THE appeals and stay applications relate to confiscation of imported Hydrogenated Vegetable Oil (HVO) consignments and imposition of penalties on the appellants. When the stay applications, which seek waiver of requirement of pre -deposit, were heard, it was found that the appeals themselves can be disposed of in the facts of the case. Accordingly, I proceed with the appeals after dispensing with the requirement of pre -deposit.

(3.) MATERIAL facts may be recalled. Appellant M/s Super Overseas Inc. purchased Hydrogenated Vegetable Oil under an invoice dated 31/5/06 from M/s Health Food Products Pvt. Limited, Sri Lanka. According to the invoice the Hydrogenated Vegetable Oil (HVO) was "edible grade". The consignment was loaded in 15 containers and sent to ICD, Ludhiana. While in transit, goods in 10 containers, were sold to appellant M/s Super Tech Agro Private Ltd.