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2018 (10) TMI 709 - HC - CustomsBenefit of advance license - Denial of facility of exemption from payment of customs levy for the goods imported solely for the purpose of fulfilling export obligations - denied merely on the premise of the introduction of a new levy under the Goods and Service Tax with effect from 01.07.2017 - Held that:- The imports which are the subject matter of the present writ petition were in fact made after the introduction of GST Regime. The petitioner is the beneficiary of an advance license issued on 17.07.2017. At that point of time, the exemption notifications (issued on 29.06.2017) were not in existence. The exemption of IGST, was not in force, on that date; the customs notification (of 29.06.2017) was amended only on 13.10.2017. This Court is of the opinion that since the benefit of exemption in fact existed at that point of time, the most appropriate course would be for the respondent authorities to verify whether as a matter of fact the petitioner in fact fulfilled the export obligations pursuant to the advance license of 18.07.2017 - petition disposed off.
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