Pre-import condition non-compliance requires tax payment, with eligible input credit or refund mechanisms after reassessment. Imports under Advance Authorization that did not satisfy the pre-import condition are required to pay applicable IGST and compensation cess with interest. The assessment group will cancel the out-of-charge order, reassess the bill of entry, and enable payment through the Customs EDI System. Following payment, a notional out-of-charge order will transmit relevant tax details to the GST portal. Input tax credit and any refund connected with zero-rated supplies remain subject to applicable CGST eligibility conditions and restrictions.