PATANJALI FOODS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) In this petition, petitioner has sought for the following reliefs:-

(2.) The brief facts giving rise to the present petition as contended by the petitioner in its amended petition are as follows:- Petitioner Company is engaged in the business of solvent extraction, refining of oils, manufacture of soya food products, import, export and trading of agricultural commodities. Petitioner Company was earlier known as M/s. Ruchi Soya Industries Ltd. and the name of the Petitioner Company has changed from M/s. Ruchi Soya Industries Ltd. to M/s. Patanjali Foods Limited w.e.f. 24/6/2022. Petitioner had entered into a contract with its foreign supplier viz. Aston Agro Industrial SA, Switzerland for import of the subject goods, Crude Sunflower Seed Oil of Edible Grade in Bulk. The said foreign supplier had supplied 6000 MTs of the subject goods vide its Invoice dtd. 10/6/2022. The subject goods were shipped vide vessel 'MT Loyal' with port of discharge being Mangalore Port, India. The subject goods were dispatched against Eight Bills of Lading dtd. 4/6/2022 and four Bills of Lading dtd. 7/6/2022. The aforesaid vessel carrying the subject goods arrived at Mangalore port and was granted Entry Inward on 30/6/2022. Petitioner had filed Warehouse Bill of Entry No. 9296578 dtd. 27/6/2022 under Sec. 46 of the Customs Act, 1962 and the subject goods were warehoused accordingly.

(3.) The respondents have filed their statement of objections opposing the petition and have sought for its dismissal. While admitting the facts leading to the present petition, respondents deny the various contentions of the petitioner as regards the legality and validity of the impugned notifications and contend that there is no merit in the petition and the same is liable to be dismissed.