MAHARAJA REFINERIES Vs. UNION OF INDIA

JUDGEMENT

(1.) The prayer sought for in this writ petition is for the issuance of a Writ of Mandamus, directing the 3rd respondent to permit clearance of the imported goods, RBD Palmolein (Edible Grade), assessed and warehoused under Bills of Entry for Warehousing Nos.022529 dated 19.07.2001; B.E.No.022765 dated 23.07.2001 and B.E.No.022987 dated 25.07.2001- covered under Bills of Lading Nos.PGG/CNI-04 to 09/13.07.2001; PGG/CNI-02/17.07.2001 and PGG/CNI-01/20.07.2001 accepting the Bills of Entry for Ex-bond clearance by adopting the value as determined in the said assessed Bills of Entry for warehousing and on payment of such calculated customs duty.

(2.) The petitioner firm has imported 3 consignments of RBD Palmolein in bulk (Edible Grade) from Malaysia through Chennai port. The total quantity imported was 9707.425 metric tonnes. The petitioner filed three bills of entries for warehousing as detailed below :-

(3.) The assessment of the said bills of entries for warehousing were done on the basis on the rate of duty prevalent on that date accepting the value declared in two bills of entries and enhancing the value in one bill of entry. Thereafter, it was informed to the petitioner that, the Central Government issued a Notification, 36/2001-CUS. (NT), dated 008.2001, fixing the tariff value for RBD Palmolein at USD372, per metric tonne.