2025-VIL-689-CESTAT-KOL-CU
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CUSTOMS CESTAT Cases

Customs - Customs Duty, Extended Period of Limitation - The respondent, imported "Crude Rice Bran Oil" from Bangladesh and availed the exemption of duty of Customs (BCD) under erstwhile Notification No. 21/2002-Cus, 42/2008-Cus (sl. No. 33A) and 12/2012-Cus (sl. No. 57) as amended. The department denied the benefit of exemption and demanded total Import duty amounting to Rs. 6,46,89,868/-, contending that the imported goods were not of 'edible grade' and the respondent had wilfully misclassified the goods under the CTH 15159011. The Commissioner of Customs confirmed the demand of Customs Duty of Rs. 4,07,65,042/- under Section 28(8) of the Customs Act, 1962 and did not pass any order in respect of the rest of the demand. The respondent filed cross-objections challenging the denial of the exemption - Whether the respondent is eligible for the benefit of exemption under Notification No. 21/2002-Cus. dated 01.03.2002, as amended, for the imported "Crude Rice Bran Oil" - HELD - The respondent is eligible for the benefit of exemption under Notification No. 21/2002-Cus. dated 01.03.2002, as amended, for the imported "Crude Rice Bran Oil" - The crude oil imported by the respondent would be eligible for the benefit of the exemption notification if it is used for edible purpose after refining, even if the acid content is above 16% at the time of import. The Tribunal relied on the Board Circulars which clarified that the 'edible grade' needs to be examined after the refining process, and the oil which is used for refining and for making edible grade would qualify for the benefit of the exemption notification - The respondent did not suppress any information from the department, and the demand confirmed by invoking the extended period of limitation is not sustainable. Accordingly, the Tribunal set aside the demand of customs duty and dismissed the appeal filed by the revenue - the cross-objections filed by the respondent is allowed
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