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2019 (3) TMI 456 - HC - CustomsValidity of Pre-import conditions - Exemption from integrated tax and GST compensation cess - benefit of N/N. 18/2015- Cus - Import against Advance Authorisation - Duty Exemption/Remission Schemes - pre-import conditions - Held that:- Held that:- A similar controversy was raised before this court in the case of M/s Maxim Tubes Company Pvt. Ltd. v. Union of India [2019 (2) TMI 1445 - GUJARAT HIGH COURT], where this court has allowed the petitions and has struck down the “pre-import condition” contained in paragraph 4.14 of the Foreign Trade Policy, 2015- 2020 inserted vide Notification No.33/2015-2020 dated 13.10.2017 and clause (xii) in Notification No.18/2015-Cus inserted vide Notification No.79/2017-Cus dated 13.10.2017 as being ultra vires the Advance Authorisation Scheme as contained in the Foreign Trade Policy, 2015-2020 as well as the provisions of the Handbook of Procedures and has further held that consequently, all proceedings initiated for violation of “pre-import condition” would no longer survive. The “pre-import condition” contained in paragraph 4.14 of the Foreign Trade Policy, 2015- 2020 inserted vide Notification No.33/2015-2020 dated 13.10.2017 and clause (xii) in Notification No.18/2015-Cus inserted vide Notification No.79/2017-Cus dated 13.10.2017, is hereby struck down as being ultra vires the Advance Authorisation Scheme as contained in the Foreign Trade Policy, 2015-2020 as well as the provisions of the Handbook of Procedures. Petition allowed.
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