CAV JUDGMENT

(PER: HON'BLE MR JUSTICE C.M. POONACHA)

The present appeal is filed under Section 130 of the Customs Act , 1962, Hereinafter referred to as ‘ Customs Act ’ challenging the Final Order No.21268/2023 dated 17.11.2023 passed in Custom Appeal No.2657/2012 by the Customs, Excise and Service Tax Appellate Tribunal, Bangalore, Hereinafter referred to as ‘CESTAT’.

2. The relevant facts leading to the present appeal are that the assessee - Ruchi Soya Industries Ltd.,, Hereinafter referred to as ‘Ruchi Soya’ was carrying on business of, inter alia¸ import of Crude Palm Oil of Edible grade in bulk. The said Ruchi Soya imported 8499.980 MTs., first Grade bulk oil which arrived at the New Mangalore Port on 22.2.2011 and 28 bills of entry dated 21.2.2011 were filed for clearance claiming duty exemption as per notification dated 1.3.2002. I