RAJASHREE PACKAGERS Vs. COMMISSIONER OF CUSTOMS, MANGALORE

JUDGEMENT

(1.) THESE appeals have been filed against OIA No. 108/04Cus., dated 15 -10 -2004 passed by the Commissioner of Customs (Appeals), Bangalore.

(2.) THE appellants imported palmolein oil through Mangalore Port. Revenue rejected the transaction value declared by the appellants on the ground that the contemporaneous value of similar goods is higher. Further it was decided that the benefit of tariff value fixed by the Govt. under Notification No. 36/2001Cus. (N.T.), dated 23 -8 -2001 cannot be given to the impugned goods as they do not satisfy the requirement of Notification No. 21/2002Cus., dated 1 -3 -2002 to qualify as crude palmolein. Therefore, the Original Authority passed three orders confirming the differential duty demanded and thereafter the appellants approached the Commissioner (Appeals) who passed Orders -in -Appeal No. 71 to 73/2004 dated 29 -4 -2004. The appellants appealed to CESTAT, Bangalore. The cases were remanded to the Commissioner (Appeals). The Commissioner (Appeals) consequent to the remand order of the CEGAT passed the impugned Order -in -Appeal No. 18/2004 dated 15 -10 -2004. The appellants are aggrieved over the impugned order. They have come before this Tribunal for relief.

(3.) SHRI B.N. Gururaj learned Advocate appeared on behalf of the appellants and Shri R.N. Viswanath learned SDR for the Revenue.