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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the pre-import condition in paragraph 4.14 of the Foreign Trade Policy, 2015-2020 and clause (xii) in Notification No. 18/2015-Cus were ultra vires the Advance Authorisation Scheme and the Handbook of Procedures.
Analysis: The corrected operative paragraph records that the pre-import condition inserted in paragraph 4.14 of the Foreign Trade Policy, 2015-2020 and clause (xii) inserted in Notification No. 18/2015-Cus were inconsistent with the Advance Authorisation Scheme and the Handbook of Procedures. On that basis, the condition and the clause were struck down, and the consequence was that proceedings initiated for breach of the pre-import condition would not survive.
Conclusion: The challenge succeeded and the impugned pre-import condition and corresponding customs notification clause were declared ultra vires and struck down.
Final Conclusion: The petitions stood allowed and the corrective order disposed of the speaking-to-the-minutes note by aligning the judgment with the intended operative relief.
Ratio Decidendi: A condition imposed by notification or policy that is inconsistent with the governing export incentive scheme and procedural handbook is liable to be struck down as ultra vires.
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