INDEXONE INFRACON AND LOGISTICS Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner has imported a consignment, declaring it as Biodiesel. The Customs authorities refused to permit release of the goods for various reasons, upon which the present petition has been filed.

(2.) At the outset, brief facts may be noted; The petitioner is a Company registered under the Companies Act and is engaged in the business of import and trading in edible oils. The petitioner had placed an order with British Petroleum Singapore Pte. Limited at Singapore for 5000 Metric Tonnes of Biodiesel, which would be supplied as a blend containing not less than 30.1% and not more than 35.0% of Biodiesel meeting the Indian Biodiesel Specifications and not less than 65.0% and not more than 69.9% diesel meeting Bharat Stage IV Diesel Specifications. Such goods were shipped from Singapore on 04.06.2018 and arrived at Kandla Port in the middle of June 2018. On 15.06.2018 the petitioner filed the Bill of Entry. The Customs authorities processed such Bill of Entry and also cleared the goods upon payment of applicable Customs Duty, Integrated Goods and Service Tax ("IGST" for short) and other Taxes. However, while the petitioner was in the process of clearing the goods from the bonded Warehouse, the respondents intercepted and prevented further clearance of goods, after the petitioner had cleared approximately 223 Metric Tonnes of the liquid.

(3.) The petitioner made detailed correspondence with the respondents, upon which, the Joint Director of Revenue Intelligence, under his communication dated 09.07.2018, cited his reasons for not permitting clearance, which read as under;