O R D E R

The present Writ Petition has been filed for a writ of mandamus to direct the respondent to refund the excess amount of tax paid by the petitioner amounting to Rs.73,84,192/- against assessment in Bill of Entry No.5409602 dated 01.03.2018.

2.The petitioner had imported 6,000 metric tons of RBD Palm Oil pursuant to a contract with the supplier on 15.01.2018. Inrespect of the aforesaid cosignments, three bill of lading dated 24.01.2018 were issued by the shipper.

3.In this Writ Petition, we are concerned with clearance of 1000 metric tons of RBD Palm Oil cleared vide bill of entry No.5409602 dated 01.03.2018. By Notification No.50/2017- Customs dated 30.06.2017 RBD Palm Oil was subject to customs duty at 40%. This duty was sought to be enhanced to 54% vide customs Notification No.29/2018-Cus dated 01.03.2018 from 40% vide serial No.65 to Notification No.50/2017-Customs dated

30.06.2017.

4.The petitioner filed the aforesaid bill of entry dated 01.03.2018 to clear 1000 metric tons of RBD Palm Oil. Earlier, the consignment vide Bill of Entry No.5071127 dated 05.02.2018 and bill of entry No.5409602 dated 01.3.2018. The Notification No.29/2018-cus dated 01.03.2018 which enhanced the