2018 (12) TMI 1738 - SCH - Customs

Levy of IGST on imported goods - Import under Advance authorization scheme - the bill of entry was not being assessed either on self assessment provisional assessment or reassessment - it was held that the respondent extended benefit of exemption notification which had hitherto prevailed to levies under the Integrated Goods and Service Tax (IGST). That levy did not exist at the time the amended customs notifications were issued i.e. 29.06.2017. HELD THAT - The Special Leave Petition is dismissed.

Summary

Supreme Court dismissed the Special Leave Petition, delay condoned. Pending applications disposed of accordingly. Case citation: 2018 (12) TMI 1738 - SC Order. Judges: A.K. Sikri and S. Abdul Nazeer.