N K PROTEINS LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) HEARD learned advocate Mr. Uday Joshi on behalf of M/s. Trivedi and Gupta for the petitioners, Mr. P.S. Chhapaneri, learned Assistant Solicitor General for respondents Nos. 1 and 3 and Mr. Y.N. Ravani, learned Standing Counsel for the Central Government for respondents Nos. 2 and 4.

(2.) RULE. By consent of the parties, the petition is taken up for final disposal today itself as learned advocates for the respective parties jointly submitted that the issue involved is covered by a recently pronounced judgment of a Division Bench of this court.

(3.) UNDER the impugned order dated 29.12.2011, the consignments of goods declared as crude palm oil (edible oil) imported by the petitioner have been detained by the customs authorities. It was the case of the petitioner company that it had imported those goods under Bills of Entry No. 6232921 dated 12.3.2012 and No.5577219 dated 27.12.2011 giving the description of the goods duly classifying them and that it was entitled to the benefit of exemption of customs duty under notification No. 21 of 2002 [Entry 30 (IIA)]. The customs authorities passed the detention order on the ground that the acid value in the goods in question was beyond prescribed limit, and therefore, the goods would not qualify for benefit of exemption/concessional rate of duty.