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    <title>Chemico Synthetics Limited v. Union of India: Imports of goods</title>
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    <description>Permits duty-free imports to fulfil export orders under valid Advance Authorization licences issued before 1st July, 2017, conditioned on Customs verification of conformity with licence quantity and value and on availability of input tax credit. Clearance requires an affidavit undertaking to pay IGST with interest if the petitioner fails in the writ petition or fails to meet export obligations, and submission to Customs of lists of valid AAs and pre-1st July export orders. Direction applies only to imports for export orders placed prior to 1st July, 2017.</description>
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