Pitamber Solvex Private Limited Vs Union of India & Ors. (Delhi High Court)
The Delhi High Court examined a writ petition seeking extension of Tariff Rate Quota (TRQ) exemption for import of crude soyabean oil during Financial Year 2022–23 and refund of ₹24,03,057/- in customs duty paid under protest. The petitioner, engaged in import and processing of vegetable oils, relied on Notification No. 30/2022-Customs dated 24 May 2022, which granted exemption from customs duty on imports under TRQ till March 2024. A TRQ licence was issued to the petitioner on 5 August 2022. Subsequently, public notices issued in January and March 2023 discontinued TRQ for crude soyabean oil with effect from 1 April 2023, while clarifying that consignments with bills of lading dated on or before 31 March 2023 would continue to receive the exemption.
The petitioner’s bill of lading was dated 8 February 2023, but the goods arrived in April 2023. Due to a gap between discontinuation of TRQ from 1 April 2023 and issuance of Notification No. 37/2023-Customs dated 10 May 2023, which restored exemption prospectively from 11 May 2023, the petitioner was denied the benefit and compelled to clear the goods on payment of duty under protest. The petition challenged this denial, alleging arbitrariness in the notifications and seeking refund.
