TMI Blog2022 (10) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... was to permit import at zero customs duty. Accordingly, by Notification No. 16/2015-Cus dated 1st April 2015 goods covered by valid authorisation issued under the EPCG Scheme in terms of Chapter 5 of the Foreign Trade Policy were exempted from the whole of the additional duty leviable under Section 3 of the Customs Tariff Act. When the GST regime came into force, Section 3 of the Customs Tariff Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t resulted in issuance of Notification No.79/2017 dated 13th October 2017 - Stand over to 20th October 2022. - WRIT PETITION NO. 157 OF 2019 - - - Dated:- 10-10-2022 - K.R. SHRIRAM A.S. DOCTOR, JJ. Mr. V. Raghuraman, Senior Advocate a/w Mr. Raghavendra, Mr. Shailesh Seth and Mr. Prabhakar K. Shetty for Petitioner. Mr. J.B. Mishra, Senior Advocate a/w Mr. Anjani Kumar Singh for Resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me came into force, Section 3 of the Customs Tariff Act came to be amended by insertion of Sub Section (7) and Sub Section (9) that provided for levy of Integrated Tax and Goods and Services Compensation Cess. Corresponding amendment was made in Notification No. 16/2015-Cus vide Notification No. 26/2017-Cus dated 29th June 2017. In the Notification No.26/2017, the import under the EPCG Scheme whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. 3. Mr. Raghuraman submitted that the fact that within a short time the original Notification No.16/2015 came to be further amended itself makes it apparent that it was on account of inadvertence or oversight while amending Notification No.16/2015-Cus by Notification No. 26/2017-Cus dated 29th June 2017. The words figures and brackets Sub Section (7) and Sub Section (9) were not inserted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Meeting recorded alongwith discussion notes, file notings, representations received and the agenda placed before the Central Board of Indirect Taxes and Customs (CBI C) that resulted in issuance of Notification No.79/2017 dated 13th October 2017. Ordered accordingly. 6. We would like to dispose this matter before diwali holidays start and therefore respondents are directed to file an affida ..... X X X X Extracts X X X X X X X X Extracts X X X X
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