2019 (6) TMI 911

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.... holding and declaring that the preimport condition imposed under Sr. No.2(c) of Notification No. 79 / 2017Cus. Dated 13 October 2017 and paragraph 1 of the DGFT Notification No.33 / 201520, dated 13 October 2017 and that the preimport condition imposed by Notification No. 79/2017Cus. Dated 13 October 2017, adding condition (xii) under para 1 of Notification 18/2015Cus. Dated 1 April 2015 are arbitrary, unconstitutional and ultra vires & violative of Article 14 of the Constitution, in so far as they impose 'preimport' condition on imports made under Advance Authorization Licenses issued to the petitioner. B. Your Lordships be also pleased to issue an appropriate writ, order or direction in the nature of a writ of mandamus a....

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.... on imports made under the advanced authorization licenses. 2. Counsel for the petitioner submitted that the DRI authorities at Kolkata have issued notices asking for details from the petitioner and insisting on presence of the representatives of the petitioner for recording statements under Section 108 of the Customs Act in order to verify compliance with the preimport condition. Counsel submitted that such preimport condition is unconstitutional. Even otherwise, it is not clear what this "preimport" condition would mean. 3. Notice returnable on 02.11.2018. By way of adinterim relief, the proceedings in question arising out of summons dated 05.09.2018, as at AnnexureE to the petition, are stayed. Direct service is permitt....

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....whereby a condition of preimport has been put for availing the benefit of exemption from levy of integrated tax and GST compensation cess vide Notification No.33/20152020 dated 13th October, 2017 as well as the condition (xii) inserted in Notification No.18/2015 dated 1st April, 2015 vide Notification No.79/2017 dated 13.10.2017, are ultra vires the scheme of the Foreign Trade Policy, 20152020 and the Handbook of Procedure and are, therefore, required to be quashed and set aside. 49. While the respondents have now amended the exemption notification being Notification No.18/2015 dated 1st April, 2015, by deleting condition (xii), such notification has not been given retrospective effect. The learned counsel for the petitioners has d....