Impleadment application granted in W.P.(C) 6534/2017 for IGST compliance, CBEC directed to ensure implementation.

The judgment in W.P.(C) 6534/2017 involves an impleadment application concerning the clearance of raw materials under Advance Authorizations without paying IGST. The court directs the impleadment of the Central Board of Excise and Customs as Respondent No.4 to ensure compliance with its order. The CBEC is responsible for communicating the court's directives to Customs Commissionerates for implementation. The impleadment application is disposed of with specified terms, and the main case is scheduled for listing on 22nd February 2018, emphasizing communication and compliance with court orders by relevant authorities.

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Issues:
1. Impleadment application for W.P.(C) 6534/2017
2. Clearance of raw material under Advance Authorizations without payment of IGST
3. Communication of imports list to Customs Commissionerates
4. Impleadment of Central Board of Excise and Customs as Respondent No.4

Analysis:
1. The judgment pertains to an impleadment application in W.P.(C) 6534/2017. The Petitioner wrote letters to Customs Authorities at various locations regarding Advance Authorizations (AAs) issued on specific dates, seeking clearance of raw material without paying IGST. Despite providing evidence of IGST payments, the Customs Commissionerates did not allow clearance, leading the Petitioner to deposit IGST for one consignment. The Respondent's counsel agreed to communicate the list of imports against valid AAs issued before 1st July, 2017, to the Customs Commissionerates upon receiving it from the Petitioner.

2. The judgment directs the impleadment of the Central Board of Excise and Customs (CBEC) as Respondent No.4 to facilitate communication and implementation of the court's order. The CBEC is tasked with ensuring compliance with the court's order dated 11th September 2017 by directing all Commissionerates accordingly. The Respondent's counsel undertakes to inform both the CBEC and Customs Commissionerates about the court's directives for compliance.

3. The impleadment application is disposed of with the mentioned terms, and the main case, W.P.(C) 6534/2017, is scheduled for listing on 22nd February 2018. Additionally, a copy of the order is to be provided promptly under the Court Master's signature for necessary action. The judgment effectively addresses the issues raised by the Petitioner regarding the clearance of goods under AAs and sets a framework for communication and compliance with court orders by the concerned authorities.

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