Cce,Ahmedabad vs M/S Gujarat Ambuja Exports Ltd

The Supreme Court ruled that the respondent was not entitled to the benefits of Notification No. 21/2002-Cus and Notification No. 66/2004-Cus for the import of crude palm oil, as it was used for manufacturing refined edible oil rather than for soap or Industrial Fatty Acid, which are the specified uses under the notifications. The Court held that the manufacturing process employed by the assessee did not qualify for the concessional duty as it lacked the necessary facilities for saponification and fat splitting. Consequently, the demand for customs duty and penalties imposed by the Revenue was upheld under Section 28AB and Section 112/114A of the Customs Act, 1962.