The petitioner imported 12,250 metric tons of Crude Palm Oil under four contracts with Just Oil & Grain Pte. Ltd., Singapore. After the goods arrived and were assessed, a dispute arose over the reassessment of customs duty based on a new tariff value introduced by a notification issued on the same day the bills of entry were presented. The petitioner contested the reassessment, arguing that the new tariff should not apply as the bills were presented before the notification was published. The court referenced the Supreme Court's ruling in a similar case (Union of India vs. M/s G.S. Chatha Rice Mills) to support the petitioner's claim. The court found that the reassessment was improper since the bills of entry were presented before the notification took effect.

1. Introduction

• Rule made returnable forthwith and heard finally.

2. Background of Contracts and Import

• Four contracts with Just Oil & Grain Pte. Ltd., Singapore.
• Import of 12,250 metric tons of Crude Palm Oil in bulk.
• Dates and quantities of the contracts and bills of lading.

3. Dispute Overview

• Dispute concerning 3,465.024 metric tons out of the total quantity.
• Details of specific contracts and quantities in dispute.

4. Filing of Bills of Entry

• Filing of Warehouse Bill of Entry and Ex-Bond Bills of Entry under Section 68 of the Customs Act, 1962.
• Petitioner sought clearance of the goods for home consumption.

5. Tariff Value Notification

• Tariff value fixed at USD 1163 per metric ton via Notification No. 45/2021-Customs (N.T.) dated 30th April 2021.
• Petitioner's valuation and duty structure based on this tariff value.

6. Classification and Duty Structure

• Customs Tariff Heading and applicable duties for the imported goods.
• Petitioner's filing of Ex-Bond Bills of Entry with specific duty calculations.

7. Self-Assessment of Bills of Entry

• Details of self-assessment and payment of duties on 13th May 2021.
• Timings and amounts of duty payments.

8. Notification No. 47/2021-Customs (N.T.)

• Issuance and timing of the new tariff value notification.
• Department's attempt to reassess based on the new tariff value.

9. Re-Assessment and Additional Duty Payments

• Details of the reassessment of the Ex-Bond Bills of Entry.
• Payment of additional duties under protest by the petitioner.

10. Petitioner's Legal Challenge

• Petitioner's argument based on Section 15 of the Customs Act.
• Contention that the new tariff value should not apply to the previously assessed bills of entry.

11. Legal Precedent

• Reference to the Supreme Court's ruling in Union of India vs. M/s G.S. Chatha Rice Mills.
• Court's acceptance of the principle that the rate in force at the time of presentation of the bill of entry is applicable.

12. Court's Analysis and Decision

• Court's rejection of the department's argument for an alternate remedy.
• Confirmation that no speaking order was passed for reassessment.
• Application of the Supreme Court's ruling to the present case.

13. Conclusion and Orders

• Court's conclusion that the reassessment was improper.
• Granting of the petitioner's prayers and directions to the department to refund the additional duty paid with interest.