Court Rules IGST Applies on Repaired Aircraft Goods Re-Imported to India; Criticizes Inconsistent Application by Officers.

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....Levy of IGST - repaired Goods re-imported into India between July 2017 till date - Aircrafts - IGST on fair cost of repairs and cost of insurance and freight - Respondents have not preferred an appeal against the earlier two decisions of the CESTAT. There is no justifiable reason for the Respondents to have compelled the Petitioner to file the present writ petition and in fact the Respondents should have on their own volition applied the judgements of the CESTAT to the subsequent Bills of Entry filed by the Petitioner. It would be a travesty of justice if despite two orders of CESTAT, each time a fresh Bill of Entry comes up for assessment by the Department, the concerned officer would attempt to give its own subjective interpretation to the Exemption Notification. Judgements are not mere ornaments and are meant to be followed in letter and spirit. - HC....