Constitutional Validity of pre-import condition - advance ...

Pre-import condition under advance authorization upheld; new policies need not follow past fiscal norms. Sections 3(7) & (9) valid.

May 1, 2023

Case Laws     Customs     SC

Constitutional Validity of pre-import condition - advance authorization - There is no constitutional compulsion that whilst framing a new law, or policies under a new legislation – particularly when an entirely different set of fiscal norms are created, overhauling the taxation structure, concessions hitherto granted or given should necessarily be continued in the same fashion as they were in the past. - the exclusion of benefit of imports in anticipation of AAs, and requiring payment of duties, under Sections 3 (7) and (9) of Customs Tariff Act, 1975, with the ‘pre-import condition’, cannot be characterized as arbitrary or unreasonable. - SC

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