TRQ Exemption for Crude Soyabean Oil Restored Due to Policy–Notification Mismatch: SC

Union of India Vs Ajanta Soya Ltd. (Supreme Court of India) The dispute arose from the levy of customs duty and Agricultural Infrastructure Development Cess (AIDC) on imports of crude soyabean oil under the Tariff Rate Quota (TRQ) regime. The petitioners challenged the denial of TRQ exemption benefits despite holding Bills of Lading dated on or before 31 March 2023. The matter was first examined by the Delhi High Court, and thereafter carried in appeal before the Supreme Court of India. The factual background shows that the Director General of Foreign Trade (DGFT), by Public Notice dated 24 Ma...