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2018 (11) TMI 104 - HC - CustomsAdvance Authorization Scheme - imposition of restrictive “Pre-Import” condition - Sl. No. 2(c) of Notification No 79/2017-Customs dated 13th October, 2017 and Notification No 33/2015-20 dated 13th October, 2017 - exemption to IGST/ Compensation cess. Held that:- In the instant case, it appears that the petitioner fulfils Export obligation (EO) and then obtained AA for duty free import of inputs - Therefore the import is actually a replenishment of inputs used in the already exported goods. As such, it was averred that complying with condition No.1 cannot be fulfilled by the petitioner at the time of import of inputs. Similarly, the petitioner expresses difficulty in fulfilment of pre- import conditions in the absence of explicit definition for prehttp:// import condition. Para 4.13 of FTP and Appendix 4J of HBP deals with pre import conditions. What is disallowed to the petitioner and allowed to others of the same class should be demonstrated by the petitioner. That is the test for arbitrariness. The petitioners had no occasion to demonstrate their case in the test of arbitrariness. Needless to mention, GST laws are a self contained legislations. The laws were promulgated after necessary constitutional amendments. The preposition that the GST levy subsumes the erstwhile levies of CVD and SAD in lieu of Excise duty and VAT can be of no avail to the petitioner. More so, the petitioner is estopped from claiming relief in view of Para 4.02 of the FTP that AAs are issued in accordance with the policies and procedures in force as on the date of the issue of Advance Authorization. The petitioner's plea of vagueness in the definition of pre-import condition is hollow - The principles of Lex Non Cogitadimpossibilia does not apply in this case as the scheme is an option and not a compulsion. The principles of Lex Non Cogitadimpossibilia does not apply in this case as the scheme is an option and not a compulsion - petitioner is directed to cooperate with the enquiry and DRI is directed to complete the enquiry at the earliest possible time - petition disposed off.
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