RUCHI SOYA INDUSTRIES LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) The subject matter of challenge in this appeal is a judgment and order dated 11th Feb., 2016 passed by a learned Single Judge dismissing the writ petition holding that the petitioner/assessee is liable to pay the duty as per the notification dated 17th Sept., 2015.

(2.) Challenging the aforesaid order the writ petitioner/assessee has come up in appeal.

(3.) Briefly stated the facts and circumstances of the case are as follows :- The writ petitioner imported 12000 MTs. of Crude Degummed Soyabean Oil of edible grade in bulk against various Bills of Lading all dated 21st June, 2015. Bills of Entry were lodged between 14th and 15th Sept., 2015. The ship carrying the goods however was berthed on 17th Sept., 2015. Under Sec. 15 of the Customs Act, the Bills of Entry are deemed to have been presented on the date of entry inwards of the vessel. Therefore, there is no dispute that the bills of entry are deemed to have been lodged on 17th Sept., 2015.