Exemption from levy of whole of Basic Customs Duty and ...

High Court Rules DGFT Cannot Impose Conditions Contradicting Foreign Trade Policy or FTDR Act in License Issuance.

March 4, 2023

Case Laws     Customs     HC

Exemption from levy of whole of Basic Customs Duty and Agriculture Infrastructure and Development Cess - Issuance of license is only procedural aspect and in any case, the DGFT cannot impose conditions and restrictions in license which are contrary to FTP and FTDR Act and any such condition cannot be sustained in law. On this score also, the impugned ‘condition x’ is not sustainable in law. - HC

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