Tag Archives: R/SPECIAL CIVIL APPLICATION NOS. 14558

High Court struck down Pre-import condition in FTP for availing IGST exemption on import under Advance Authorisation scheme

By | February 25, 2019

Held  The “pre-import condition” contained in paragraph 4.14 of the Foreign Trade Policy, 2015-2020 inserted vide Notification No.33/2015-2020 dated 13.10.2017 and inserted vide clause (xii) in Notification No.18/2015-Cus vide Notification No.79/2017-Cus dated 13.10.2017, are hereby struck down as being ultra vires the Advance Authorisation Scheme as contained in the Foreign Trade Policy, 2015-2020 as well as the… Read More »