2022 (5) TMI 396 - GUJARAT HIGH COURT - Customs

Head Note / Extract:
Advance Authorisation Scheme - Right of applicant to apply for a license to import the raw materials from any foreign country for the purpose of manufacture of the goods in India and thereafter, export the same - applicant has been placed in the Denied Entity List (DEL) - HELD THAT:- In the case of MESSRS MAXIM TUBES COMPANY PVT LTD. VERSUS UNION OF INDIA [2019 (2) TMI 1445 - GUJARAT HIGH COURT] the Pre-import condition laid down under the Notification No. 18/2015-Cus. w.e.f. 30.10.2017 and also in Paragraph 4.14 of the Foreign Trade Policy, 2015-20 was declared to be ultra vires the Advance Authorisation Scheme as contained in the Foreign Trade Policy, 2015-20 as well as the provisions of the Handbook of Procedures. Although an attempt was made by Mr. Raval to persuade this Court that this litigation is not squarely covered by the judgment of this Court in the case of M/s. Maxim Tubes Company Pvt. Ltd., yet it is concluded that this matter should be admitted & the interim relief to be granted. Rule returnable on 29.06.2022.