A consignment of 800 metric tonnes of edible oil of Malaysian origin was imported in January, 2014 by a charitable organisation in India for free distribution to below poverty line citizens in a backward area under the s

A consignment of 800 metric tonnes of edible oil of Malaysian origin was imported in January, 2014 by a charitable organisation in India for free distribution to below poverty line citizens in a backward area under the scheme designed by the Food and Agriculture Organisation. Only a nominal price of US $10 per metric tonne was charged for the consignment to cover the freight and insurance charges. The customs house found out that at or about the time of importation of this gift consignment, the following imports of edible oil of Malaysian origin were also made : S.No. Quantity imported (in metric tonnes) Unit price (in US $) (CIF) 1. 20 260 2. 100 220 3. 500 200 4. 900 175 5. 400 180 6. 780 160 The rate of exchange on the relevant date was US $1 = ₹60 and the rate of basic customs duty was 10% ad valorem plus education cess. There is no countervailing duty or special additional duty. Calculate the amount of duty leviable on the consignment under the Customs Act, 1962 with appropriate assumptions and explanations, where required.