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2019 (7) TMI 1306 - HC - CustomsImposition of Pre-import condition on imports made under the advanced authorization licenses - vires of Government of India Notification dated 13.10.2017 - recording of statements u/s 108 of the Customs Act - HELD THAT:- The issue raised in this petition is no longer resjudicata in view of the decision of this Court in the case of MESSRS MAXIM TUBES COMPANY PVT LTD. VERSUS UNION OF INDIA [2019 (2) TMI 1445 - GUJARAT HIGH COURT] where it was held The “preimport condition” contained in paragraph 4.14 of the Foreign Trade Policy, 20152020 inserted vide Notification No.33/20152020 dated 13.10.2017, and inserted vide clause (xii) in Notification No.18/2015Cus vide Notification No.79/2017Cus dated 13.10.2017, are hereby struck down as being ultra vires the Advance Authorisation Scheme as contained in the Foreign Trade Policy, 20152020 as well as the provisions of the Handbook of Procedures. Consequently, all proceedings initiated for violation of “preimport condition” would no longer survive. Under such circumstances, no further adjudication is necessary in the present matter. Petition disposed off.
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