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2019 (7) TMI 1306 - HC - CustomsImposition of Pre-import condition on imports made under the advanced authorization licenses - vires of Government of India Notification dated 13.10.2017 - recording of statements u/s 108 of the Customs Act - HELD THAT - The issue raised in this petition is no longer resjudicata in view of the decision of this Court in the case of MESSRS MAXIM TUBES COMPANY PVT LTD. VERSUS UNION OF INDIA 2019 (2) TMI 1445 - GUJARAT HIGH COURT where it was held The preimport condition contained in paragraph 4.14 of the Foreign Trade Policy 20152020 inserted vide Notification No.33/20152020 dated 13.10.2017 and inserted vide clause (xii) in Notification No.18/2015Cus vide Notification No.79/2017Cus dated 13.10.2017 are hereby struck down as being ultra vires the Advance Authorisation Scheme as contained in the Foreign Trade Policy 20152020 as well as the provisions of the Handbook of Procedures. Consequently all proceedings initiated for violation of preimport condition would no longer survive. Under such circumstances no further adjudication is necessary in the present matter. Petition disposed off.
Issues:
Challenge to Government of India Notification imposing preimport condition on imports under advanced authorization licenses. Analysis: The petitioner challenged a Government of India Notification dated 13.10.2017, imposing a preimport condition on imports made under advanced authorization licenses. The petitioner argued that the preimport condition was unconstitutional and unclear. An order dated 17th October, 2018 stayed proceedings arising from notices issued by DRI authorities at Kolkata, seeking compliance with the preimport condition. The issue raised in this petition was addressed in a previous judgment by the court in the case of Messrs Maxim Tubes Company Pvt. Ltd. Vs. Union of India. The court, in its decision on 04/02/2019, declared the preimport condition as ultra vires the Advance Authorization Scheme and struck it down. Consequently, all proceedings initiated for violation of the preimport condition were deemed invalid. As a result, the preimport condition contained in the Foreign Trade Policy and related notifications was declared ultra vires, leading to the disposal of the present petition without further adjudication.
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