Notification no. 79/2017-Customs granting IGST exemption to import of capital goods under EPCG is clarificatory

Sanathan Textile Pvt. Ltd Vs Union of India (Bombay High Court) Bombay High Court has held that notification no. 79/2017-Customs dated October 13, 2017 (amending notification no. 16/2015-Customs) granting exemption from the IGST to the capital goods imported under the Export Promotion Capital Goods Scheme is clarifying and curative in nature. Facts- It is mainly contended that this Hon’ble Court may issue an appropriate writ or Order in the nature of Mandamus or otherwise to the respondents to re-assess the impugned Bills of Entry issued by the Respondent No.2 by considering the exemption to...