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Case Law Details

Case Name : Messrs Maxim Tubes Company Pvt Ltd Vs Union of India (Gujarat High Court)
Appeal Number : Special Civil Application No. 15186 of 2018
Date of Judgement/Order : 04/02/2019
Related Assessment Year :
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Background

In the pre-GST period, the advance authorization license allowed an exporter to import raw materials used for manufacturing exported goods without payment of taxes on import of raw material used for past exports.

Subsequently, the scheme was amended to allow exemption from IGST as well as compensation cess by issuing Notification No.79/2017-Cus dated 13.10.2017. For availing such exemption, a pre-import condition was introduced and also, the export obligation was required to be fulfilled only by physical exports. Similar changes were made in the Foreign Trade Policy (FTP) by way of issuing Notification No. 33/2015-2020 dated 13.10.2017 whereby the “pre-import condition” was incorporated in paragraph 4.14 with effect from 13.10.2017 as well.

Subsequently, Directorate of Revenue Intelligence (DRI) commenced investigations on various persons availing exemption under advance license as to whether the pre-import conditions are fulfilled or not. The petitioner challenged the pre-import condition in the Gujarat High Court (HC).

Petitioner & DRI Contention:

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