TRQ exemption for crude soyabean oil continued for covered imports, with duty refund available subject to compliance.

The TRQ exemption for crude soyabean oil was treated as continuing for consignments covered by bills of lading dated on or before 31.03.2023, where the goods landed before 30.06.2023. The customs position was read as aligning with the DGFT import policy through the later notification dated 10.05.2023, which brought the exemption regime into conformity with the policy and extended the benefit for the stated period. On that basis, such covered imports remained eligible for the TRQ benefit, and duty paid on them was refundable subject to compliance with law.

---

---

Issues: Whether the benefit of Tariff Rate Quota for import of crude soyabean oil extended to consignments covered by bills of lading dated on or before 31.03.2023 where the goods landed before 30.06.2023, and whether refund of duty paid on such imports was consequentially available.

Analysis: The dispute arose from the difference between the DGFT public notice discontinuing the TRQ from 01.04.2023 while permitting imports covered by bills of lading dated on or before 31.03.2023 up to 30.06.2023, and the customs notification, which initially did not fully reflect that continuation. The later notification dated 10.05.2023 was treated as aligning the customs position with the DGFT policy and extending the exemption benefit up to 30.06.2023. On that basis, imports made under the extant policy, with bills of lading dated on or before 31.03.2023 and goods landing before 30.06.2023, were held to be covered by the TRQ benefit.

Conclusion: The TRQ exemption applied to the covered imports, and any duty paid on such consignments was directed to be refunded in accordance with law, subject to compliance.

Final Conclusion: The petitions were disposed of by recognising the continued availability of the TRQ benefit for the specified imports and by permitting consequential refund relief under the governing legal requirements.

Ratio Decidendi: Where a later customs notification is issued to bring the fiscal exemption regime into conformity with the prevailing import policy, consignments expressly covered by that policy continue to enjoy the exemption for the stated period, and duty already paid becomes refundable according to law.

---