9911796707
TMI Blog2024 (3) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... .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. Thus, 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. Consequently, the consequential ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tom 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 Foreign Trade issued a Public Notice dated 24.05.2022 to allocate TRQ for import of crude soyabean oil and crude sunflower seed oil during the Financial Years 2022-2023 and 2023-2024 upto 20,00,000 metric ton per year for each of these commodities. 5. Correspondingly, on the same date the Ministry of Finance, Department of Revenue issued an exemption Notification dated 24.05.202 for granting exemption from custom dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tinued 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, su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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