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of <h1>Court rules preimport conditions unconstitutional, orders refund of IGST. Notices stayed, proceedings terminated. Amended Notification not retrospective.</h1> The Court ruled in favor of the writ applicant, finding the preimport conditions imposed under Notifications to be arbitrary and unconstitutional. The ... Validity of Government of India Notification dated 13th October 2017 - Advance Authorization scheme - imposition of pre-import condition - HELD THAT:- Division Bench of this Court in MESSRS MAXIM TUBES COMPANY PVT LTD. VERSUS UNION OF INDIA [2019 (2) TMI 1445 - GUJARAT HIGH COURT] has held that the Notification, which is a subject matter of challenge, has been struck down as ultra vires. Nothing remains to be adjudicated in this petition - Petition disposed off. Issues:Challenge to preimport conditions imposed under Notifications, validity of impugned Notices & Summons, refund of IGST, interim direction pending further hearing, grant of ex parte adinterim relief.Analysis:The writ applicant challenged preimport conditions imposed under Notifications dated 13 October 2017, arguing they were arbitrary, unconstitutional, and violated Article 14 of the Constitution by adding conditions to Advance Authorization Licenses. The Court stayed proceedings related to the Notices issued by DRI Kolkata Office, finding the preimport condition unclear and potentially unconstitutional. The challenge was to a Government Notification imposing preimport conditions on imports made under advanced authorization licenses. The Court referred to a Division Bench judgment in a related case where the Notification was struck down as ultra vires. The Division Bench found the conditions of preimport unreasonable and not meeting the scheme's objective. Consequently, the preimport conditions were deemed ultra vires the Foreign Trade Policy and the Handbook of Procedure, and were quashed. The Court noted that even though the Government had amended the Notification by deleting the condition, it was not given retrospective effect. As a result, the Court allowed the petitions, striking down the preimport conditions and ruling that all related proceedings would no longer stand. The petition was disposed of accordingly, with direct service permitted.
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