https://www.taxtmi.com/caselaws?id=377267 The pre-import condition inserted in paragraph 4.14 of the Foreign Trade Policy, 2015-2020 and clause (xii) in Notification No. 18/2015-Cus were inconsistent with the Advance Authorisation Scheme and the Handbook of Procedures. The Gujarat HC held that such a condition, when contrary to the governing scheme and procedural handbook, is ultra vires and liable to be struck down. The impugned condition and notification clause were therefore declared invalid, and proceedings founded on breach of the pre-import condition could not survive. en-us Mon, 18 Mar 2019 00:00:00 +0530 Tue, 26 Mar 2019 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377267 The pre-import condition inserted in paragraph 4.14 of the Foreign Trade Policy, 2015-2020 and clause (xii) in Notification No. 18/2015-Cus were inconsistent with the Advance Authorisation Scheme and the Handbook of Procedures. The Gujarat HC held that such a condition, when contrary to the governing scheme and procedural handbook, is ultra vires and liable to be struck down. The impugned condition and notification clause were therefore declared invalid, and proceedings founded on breach of the pre-import condition could not survive. Case-Laws Customs Mon, 18 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377267