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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