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2018 (7) TMI 2070 - HC - CustomsLevy of IGST on imported goods - Import under Advance authorization scheme - the bill of entry was not being assessed either on self assessment, provisional assessment or reassessment - HELD THAT:- On 13.10.2017 pursuant to a press release, the respondent extended benefit of exemption notification which had hitherto prevailed to levies under the Integrated Goods and Service Tax (IGST). That levy did not exist at the time the amended customs notifications were issued i.e. 29.06.2017. Identical issue decided in the case of JINDAL DYECHEM INDUSTRIES (P) LTD. VERSUS UNION OF INDIA & OTHERS [2017 (10) TMI 693 - DELHI HIGH COURT] where it was held that in view of the press release dated 6th October 2017, which prima facie makes no distinction as regards the Advance Authorisations (AA) issued prior to or after 1st July 2017, the Petitioner will not hereafter be required to pay IGST in respect of the imports of gold bars made by it Petitioner in terms of the AAs issued to it. Petition disposed off.
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