2024 (3) TMI 370

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....ed in this case: For the Petitioner: Mr. Puneet Agarwal, Mr. Prem Kandpal, Mr. Yuvraj Singh, Mr. Tanmay, Mr. Vivek Vaibhav, Ms. Mansi Khurana and Mr. Chetan Kumar Shukla, Advocates in W.P. (C) 3018/2024. For the Petitioner : Mr. Pradeep Jain, Mr. Sambhav Jain, Ms. Akshita Jain and Mr. Harneet, Advocates in W.P. (C) 5510/2023. For the Respondents: Ms. Shiva Lakshmi, CGSC with Ms. Archana S....

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....eeks that the Notification dated 10.05.2023, issued by the Custom Authorities be made applicable retrospectively with effect from 01.04.2023. 3. As per the petitioners, they are aggrieved by illegal imposition of Agricultural Infrastructure Development Cess (AIDC) and denial of exemption benefit under TRQ for import of crude soyabean oil. 4. As per the petitioners, the Director General of Fo....

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....ver, the consequential Notification No. 15/2023-Customs dated 03.03.2023, issued by the Ministry of Finance, Department of Revenue did not extend the benefit to the Bills of Lading dated on or before 31.03.2023 till 30.06.2023 and restricted the same to 31.03.2023 with the result that consignments covered under the Bills of Lading which were dated on or before 31.03.2023, but were landing at the p....

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.....05.2023, the same has been made coterminus with the Public Notice issued by the DGFT dated 11.01.2023, which extends the benefit upto 30.06.2023. Accordingly, as per the counter-affidavit, benefit under TRQ stands extended till 30.06.2023. 8. In view thereof, petitions are disposed of holding that the benefit under TRQ being extended till 30.06.2023, the imports made in terms of the extant pol....