TMI Blog2018 (8) TMI 1353X X X X Extracts X X X X X X X X Extracts X X X X ..... 017, 43024/2017, W.P.(C) 10314/2017 & CM 42055/2017, W.P.(C) 454/2018 & CM 1946/2018, - - - Dated:- 16-8-2018 - MR. S. RAVINDRA BHAT AND MR. A. K. CHAWLA JJ. Petitioners Through: Mr. Alok Yadav, Advocate., Mr. Abhas Mishra and Ms. Seema Singh, Advocates., Mr. Prashant Srivastava, Ms Malabika Sarkar and Mr Deepak Mahajan, Advocates. Respondents Through: Mr. Gigi C.George, Senior Standing Counsel for R-1. Mr. Sanjeev Narula, Senior Standing Counsel for R-2 3. Mr. Kirtiman Singh, CGSC with Mr. Waize Ali Noor, Advocate for R-1. Mr. Harpreet Singh, Advocate for R-2. MR. S. RAVINDRA BHAT (ORAL) 1. The petitioners challenge an order/letter of 24.10.2017 issued by the respondents (hereafter referred to as the Customs Authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the light of Circulars and Press Release dated 13.10.2017, which had amended or rather brought into force certain exemption notifications on the subject. In one such proceedings this Court had in Jindal Dyechem Industries (P) Limited versus Union of India Others, W.P.(C) 8677/2017 decided on 16.04.2018 , stated as follows:- The petitioner s grievance is with respect to the respondents refusal to grant it the facility of exemption from payment of customs levy for the goods imported solely for the purpose of fulfilling export obligations. The petitioner was issued advance authorisations under the extant Foreign Trade Policy 2015-20. The petitioner contends that the prevailing exemptions under the custom notifications, could not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being given by extending the Advance Authorization (AA) / Export Promotion Capital Goods (EPCG) / 100% EOU schemes to sourcing inputs etc. from abroad as well as domestic suppliers. Holders of AA / EPCG and EOUs would be treated as deemed exports under Section 147 of CGST/SGST Act and refund of tax paid on such supplies given to the supplier. 2. Mr. Narula states that the formal notification incorporating the above relief measures was to be issued within four days thereafter. He states that in all probability the notification will be issued in the immediate future. 3. Mr. Handoo, the learned counsel appearing for the Petitioner, states that notwithstanding the above relief measures announced by the GST Council on 6th October 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Court Master In the meanwhile apparently on 13.10.2017, pursuant to a press release/notice dated 06.10.2017, the respondent extended the benefit of exemption notifications, hitherto prevailing to levies under the Integrated Goods and Service Tax (IGST). That levy was not the subject of the amended custom notifications, issued on 29.06.2017. It is apparent from these facts 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; ..... X X X X Extracts X X X X X X X X Extracts X X X X
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