https://www.taxtmi.com/caselaws?id=450589 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. en-us Mon, 04 Mar 2024 00:00:00 +0530 Fri, 08 Mar 2024 08:00:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450589 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. Case-Laws Customs Mon, 04 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450589