Implementation of direction of Hon'ble Supreme Court in judgment dated 28.04.2023 in matter of Civil Appeal No. 290 of 2023 relating to 'pre-import condition'

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....A - 700 001 Date : 16-06-2023 PUBLIC NOTICE NO. 27/2023(AP & ACC) Subject : Implementation of direction of Hon'ble Supreme Court in judgment dated 28.04.2023 in matter of Civil Appeal No. 290 of 2023 relating to 'pre-import condition'- reg. Kind attention of the Importers, Customs Brokers and all other stakeholders is invited towards the Hon'ble Supreme Court judgment d....

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....grated tax and compensation cess, as may be provided in the notification issued by Department of Revenue, and such imports shall be subject to pre-import condition. 3. Hon'ble Supreme Court has allowed the appeal of Revenue directed against a judgement and order of Hon'ble Gujarat High Court which had set aside the said mandatory fulfillment of pre-import condition. As such, this implie....

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.... 16/2023-Cus dated 07.06.2023 directing that the order of the Hon'ble Court shall also have bearing on importers others than the respondents, and for purpose of carrying forward the Hon'ble Court's directions, the following procedure shall be adopted at Kolkata AP & ACC Commissionerate: I. for the relevant imports that could not meet the said pre-import condition and are hence....

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.... Customs EDI System [so as to enable transmission to GSTN portal of, inter alia, the IGST and Compensation Cess amounts with their date of payment (relevant date) for eligibility as per GST provisions]. V. the procedure specified at (a) to (d) above can be applied once to a BE. 6.1. Accordingly, the input credit with respect to such assessed BE shall be enabled to be available subject ....