(1.) Rule. Rule made returnable forthwith and heard finally.
(2.) Petitioner had entered into four contracts with one Just Oil and Grain Pte. Ltd., Singapore, for import of 12,250 Mts of Crude Palm Oil of Edible Grade in Bulk (the said goods). The four contracts were dated 31 st March 2021, 5/4/2021, 5/4/2021 and 16/4/2021 for 6000 Mts, 2500 Mts, 1500 Mts and 2250 Mts. respectively. The quantity actually supplied by the exporter was 12,127.577 Mts and was covered under fourteen Bills of Lading all dtd. 24/4/2021 per vessel MT Horizon V.04/21 (the said vessel). The said vessel arrived at port of Nhava Sheva on 10 th May 2021. The quantity of 12,127.577 Mts was covered by three Invoices all dated 26 th April 2021. Petitioner had filed Warehouse Bill of Entry dated 7 th May 2021 for the entire quantity of 12,127.577 Mts and subsequently filed various Ex-Bond Bills of Entry all dtd. 13/5/2021 under the provisions of Sec. 68 of the Customs Act, 1962 (the Act) seeking clearance of the said goods for home consumption.
(3.) The dispute in the petition is restricted to 3465.024 Mts out of the total quantity of 12,127.577 Mts. Out of this 3465.024 Mts, 1485.010 Mts pertained to contract dtd. 5/4/2021 which was for 2475.016 Mts and 1980.014 Mts pertained to contract dated 16 th April 2021 which was for 2227.515 Mts.