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Customs - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Validity of Pre-import conditions - Exemption from integrated ...


Integrated Tax & GST Cess Exemption Rules Struck Down as Ultra Vires, Affecting Advance Authorisation Imports.

March 9, 2019

Case Laws     Customs     HC

Validity of Pre-import conditions - Exemption from integrated tax and GST compensation cess - benefit of N/N. 18/2015- Cus - Import against Advance Authorisation - Duty Exemption/Remission Schemes - ultra vires provision as inserted struck down.

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