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AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Case ID :

        2019 (4) TMI 344 - HC - Customs

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        Import restriction on peas applied on shipment date, so the consignment was not freely importable without a special licence. Importability of peas had to be assessed under the Foreign Trade Policy in force on the date of shipment, and the earlier restriction remained operative ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                          Import restriction on peas applied on shipment date, so the consignment was not freely importable without a special licence.

                          Importability of peas had to be assessed under the Foreign Trade Policy in force on the date of shipment, and the earlier restriction remained operative despite a later notification withdrawing an extension of that restriction. Because paragraph 1.05(b) of the Foreign Trade Policy, 2015-2020 tied legality to the policy prevailing at the time of import or shipment, the consignment shipped on 28 August 2018 was subject to the then-existing restriction and could not be treated as freely importable without a special import licence. The challenge to the customs and DGFT action therefore failed, and clearance as unrestricted goods was denied.




                          Issues: Whether the import restriction on peas was operative on the date of shipment and whether the petitioner was entitled to clearance of the goods without a special import licence.

                          Analysis: The import policy of peas was amended under the Foreign Trade (Development and Regulation) Act, 1992 and the Foreign Trade Policy, 2015-2020. The policy change made peas restricted, and the later notification withdrawing the extension of restriction did not wipe out the earlier restriction already in force. The policy framework, particularly paragraph 1.05(b) of the Foreign Trade Policy, 2015-2020, required the importability of goods to be tested with reference to the policy prevailing on the date of import or shipment. The notification dated 30 August 2018 restored the restriction, and the shipment dated 28 August 2018 fell within a period when restriction was still operative.

                          Conclusion: The petitioner was not entitled to clearance of the consignment as freely importable, and the challenge to the impugned notifications failed.

                          Final Conclusion: The Court upheld the import restriction and declined interference with the customs and DGFT action, resulting in dismissal of the writ petition.

                          Ratio Decidendi: A later withdrawal of an extension notification does not erase an earlier subsisting import restriction, and the legality of import is governed by the policy in force on the date of import or shipment.


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