CCE,AHMEDABAD vs M/S GUJARAT AMBUJA EXPORTS LTD.

The Supreme Court ruled that the respondent was not entitled to the benefit of Notification No. 21/2002-Cus and Notification No. 66/2004-Cus for the import of crude palm oil, as the oil was not used for the manufacture of soap or Industrial Fatty Acid, but for refined edible oil. The Court held that the conditions specified in the notifications must be strictly adhered to, and since the assessee lacked facilities for saponification, the customs duty demand was justified under Section 28AB of the Customs Act, 1962. The appeal by the Commissioner of Central Excise was thus allowed, affirming the duty demand and penalties imposed on the assessee.