https://www.taxtmi.com/caselaws?id=376435 The Gujarat HC considered whether the pre-import condition inserted in paragraph 4.14 of the Foreign Trade Policy, 2015-2020 and clause (xii) of Notification No. 18/2015-Cus. was legally sustainable. It relied on an earlier decision of the same Court that had already examined the identical condition and struck it down as being beyond the Advance Authorisation Scheme under the Foreign Trade Policy and inconsistent with the Handbook of Procedures. Following that reasoning, the Court held the condition to be ultra vires and invalid, with the result that proceedings initiated for its alleged violation could not survive. en-us Fri, 01 Mar 2019 00:00:00 +0530 Fri, 08 Mar 2019 06:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376435 The Gujarat HC considered whether the pre-import condition inserted in paragraph 4.14 of the Foreign Trade Policy, 2015-2020 and clause (xii) of Notification No. 18/2015-Cus. was legally sustainable. It relied on an earlier decision of the same Court that had already examined the identical condition and struck it down as being beyond the Advance Authorisation Scheme under the Foreign Trade Policy and inconsistent with the Handbook of Procedures. Following that reasoning, the Court held the condition to be ultra vires and invalid, with the result that proceedings initiated for its alleged violation could not survive. Case-Laws Customs Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376435