PATANJALI FOODS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned advocate Mr. Rajesh Raval with learned advocate Mr. Dipen Desai for the petitioner and learned advocate Mr. Nikunt Raval for the respondents.

(2.) The petitioner has challenged 'condition-x' mentioned in para. 2 of the Public Notice No.15/2015-20 dtd. 14/6/2022 and has also prayed to delete condition no.3 in the Condition Sheet of the Tariff Rate Quota order dtd. 5/7/2022 allotting provisional quota of Crude Soyabean Oil to the petitioner.

(3.) The petitioner entered into Sale Purchase contract on 20/6/2022 with Tata International Limited for 7840 metric tonnes of Crude Degummed Soyabean Oil of edible grade in bulk (fit for human consumption after appropriate refining). As per 'condition-x', import consignments landed at Indian Ports after the date of issuance of Tariff Rate Quota (TRQ) license shall only be considered for clearance under TRQ. The seller of goods to the petitioner imported the goods and bill of entry was filed on 8/6/2022 and goods arrived at Kandla port on 9/6/2022 and was granted entry inward on 18/6/2022 and the said goods were discharged in bonded tanks having quantity of 7807.330 metric tonnes on 21/6/2022. The Tariff Rate Quota license was issued on 5/7/2022 and therefore, the petitioner prayed to release the goods against such quota.