Merino Industries LTD. vs. Union Of INDIA And Ors.

W.P.(C)/9889/2019HC DelhiGSTCNR DLHC01037219201925 May 2023Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE AMIT MAHAJAN2 pages

For Petitioner: Mr. S. Sunil, AdvFor Respondent: Mr. Ravi Prakash, Mr. Farman Ali, Mr. Varun Aggarwal, Mr. Aman Rewaria & Mr. Yasharth Shukla, Advs. for R-1

AI SummaryDismissed

Held

The Delhi High Court held that the issues raised by the petitioner were squarely covered by a Supreme Court decision in a similar case. Consequently, the petition was dismissed.

Facts

The petitioner sought to challenge a show cause notice and notifications related to pre-import conditions for availing IGST and Service Tax Compensation Cess exemptions on imports made under an Advance Authorization.

Key Issues

The primary issue was whether the pre-import condition inserted in customs notifications for availing IGST and cess exemptions was valid, especially in light of existing foreign trade policy provisions.

Sections Cited

Not Applicable

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~18 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9889/2019 & CM No.40881/2019 MERINO INDUSTRIES LTD. ..... Petitioner Through: Mr. S. Sunil, Adv. Versus UNION OF INDIA AND ORS. ..... Respondents Through: Mr. Ravi Prakash, Mr. Farman Ali, Mr. Varun Aggarwal, Mr. Aman Rewaria & Mr. Yasharth Shukla, Advs. for R-1. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE AMIT MAHAJAN

O R D E R % 25.05.2023

The petitioner has filed the present petition, inter alia, praying as under: “(a) Pre-import condition inserted at S.No.2(c) of Notification No. 79/2017-Customs dated 13.10.2017, for availing exemption from Integrated Goods and Service Tax (IGST) and Service Tax Compensation Cess leviable under sub-section (7) and sub section (9) of Section 3 of the Customs Tariff Act, 1975: (b) Notification No. 33/2015-2020 dated 13.10.2017, which has amended para 4.14 of the Foreign Trade Policy, 2015-2020 and has made the imports made under Advance Authorization exempted from the whole of IGST and compensation cess leviable under sub-section (7) and sub-section (9) respectively of Section 3 of Customs Tariff Act, 1975, subject to fulfilment of pre-import condition, and (c) Show Cause

The judgment continues below.

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