TaxTMI 
TaxTMI 
2025 (10) TMI 508
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....of import/purchase of imported goods, producing, processing and preservation of fruit, vegetable oils, fats etc.as also Crude Degummed Soyabean oil. The case of the Petitioner is that vide Notification No. 30/2022-Customs dated 24th May, 2022, an exemption was granted from whole of the Customs Duty leviable thereon on allocated TRQ which was to remain in effect till March, 2024. On 24th May, 2022, the provisions for import of Soya-bean oil under TRQ were also notified. Thereafter, a TRQ License was sought by the Petitioner which was accordingly issued vide TRQ License No. 0111005191 on 05th August, 2022 for Quota Quantity. Certain changes were carried out in the Notification dated 24th May, 2022, which was published on 14th June, 2022 vide Public Notice No. 15/2015-20. Additional provisions for allocation of TRQ were added for the Financial Years2022-2023 and 2023-2024. On 11th January, 2023, Public Notice No. 50/2015-20 was issued for discontinuation of TRQ for import of Crude Soya-bean Oil w.e.f 01st April, 2023. The said notice however, made it clear that if the bill of lading was prior to 31st March, 2023, the exemption would continue to apply. 4. According to the Petitioner....
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.... pa from the date of payment till the date of Refund to the Petitioner. And/or; d. Issue a Writ or order or direction directing the Respondents to Consider the eligibility of the Petitioner to avail the TRQ benefit on the shipment which was imported vide Bill of Lading dated 08.02.2023 and cleared vide Bill of Entry dated 25.04.2023 in conformation to the Public Notice dated 11.01.2023 & 01.03.2023 and as declare the Collection of Customs Duty from the Petitioners by Respondent No. 3 as arbitrary, unreasonable and contrary to law. Thereby directing the respondents to refund the Collected Custom duty of Rs. 24,03,057/- (Rupees Twenty-Four Lacs Three Thousand and Fifty-Seven Only) along with Interest @ 24% pa from the date of payment till the date of Refund to the Petitioner. And/or; e. Issue a Writ or order or direction while directing the Respondents to the extend the benefit of TRQ vide notification No. 37/2023-Customs dated 10.05.2023 to the Petitioner on the clearance of Bill of Entry No 5665799 and refund the excess duty of Rs. 24,03,057/- (Rupees Twenty-Four Lacs Three Thousand and Fifty-Seven Only) along with Interest @24% pa from the date of payment till th....
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....he cause of action ought to arise within the territorial jurisdiction of the said High Court. 15. The decision in Greenko AP01 IREP Private Limited (Supra) relates to two letters issued by the Commissioner of Customs (Preventive), Vijayawada dated 24th June, 2024, wherein the petition was dismissed on the ground of maintainability. 16. In the present case, the Court notices that the petition has been pending for more than two years. The challenge initially was to the notifications itself and for extension of the TRQ benefits to the bill of lading of the Petitioner. In fact, insofar as the clearance of the goods and payment of Customs Duty is concerned, the matter already was resolved because the goods were cleared with the Customs Duty being paid under protest by the Petitioner. Thus, the main prayer was in respect of the validity of the notifications which did not take into consideration the entire period from March, 2023 till June 2023 and thus, there was a gap in the said period. 17. This issue has been squarely decided by the Co-ordinate Bench of this Court in Ajanta Soya Ltd. (Supra) wherein, the Co-ordinate Bench of this Court while dealing with the two writ petition....
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....ignments. 7. Counter affidavit has been filed by the Union of India in W.P. (C) 5510/2023, wherein reference is drawn to Notification issued by the Department of Revenue dated 10.05.2023, extending the benefit under TRQ till 30.06.2023. By Public Notification dated 11.01.2023, the TRQ was discontinued with effect from 01.04.2023, however, by the Notification dated 10.05.2023, 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 policy where the Bills of Lading are dated on or before 31.03.2023, would be covered under the said policy if the goods had landed before 30.06.2023. 9. Consequently, the consequential relief of refund of duty if any paid by the petitioners be also granted in accordance with law, subject to petitioners making the necessary compliances in law." 18. This decision of the Co-ordinate Bench of this Court has ....