G TECH STONE LIMITED Vs. CESTAT

JUDGEMENT

(1.) The writ petition has been filed seeking the relief of issuance of a writ of certiorarified mandamus to call for the records of the first respondent culminating in the issue of final order No. 364/2006 dated 25-4-2006 from file C/PD/218/05, C/309/05 and quash the same and direct the first respondent to consider the matter and pass appropriate orders thereon.

(2.) The petitioner is a company, importers and traders in edible oil. In the course of their business, they imported two consignments of crude Palmolein Edible Grade. The consignments were originally warehoused in terms of the provisions of Customs Act, 1962 and subsequently they filed two bills of entry for Ex-bond clearance of the Crude Palmolein by submitting DEPB for payment of duty.

(3.) It is the further case of the petitioner that as per the Board's Circular No. 85/2003-Cus., dated 24-9-2003, for the purpose of assessment, crude palm oil and its fractions (which includes palmolein) have been defined vide Notification 120/2003-Cus., dated 1-3-2002). As per the definition "Crude" palm oil/palmolein should have acid value of 2% or more and total carotenoid (as beta carotene) in the range of 500-2500 mg/kg in loose or bulk form.