Duty Refund on Crude Soyabean Oil Imports Ordered as Policy Gap Cannot Deny TRQ Benefit

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 wa

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