https://www.taxtmi.com/caselaws?id=383610 The pre-import condition inserted in the Foreign Trade Policy 2015-2020 and the corresponding customs notification was treated as invalid because it had already been struck down as ultra vires the Advance Authorisation Scheme and the Handbook of Procedures in an earlier batch of petitions. On that basis, proceedings initiated solely for alleged breach of the pre-import condition could not continue, as the foundation for enforcement had ceased to survive. en-us Wed, 10 Jul 2019 00:00:00 +0530 Fri, 26 Jul 2019 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383610 The pre-import condition inserted in the Foreign Trade Policy 2015-2020 and the corresponding customs notification was treated as invalid because it had already been struck down as ultra vires the Advance Authorisation Scheme and the Handbook of Procedures in an earlier batch of petitions. On that basis, proceedings initiated solely for alleged breach of the pre-import condition could not continue, as the foundation for enforcement had ceased to survive. Case-Laws Customs Wed, 10 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383610