Merion Panel Products LTD. vs. Union Of INDIA And Ors.

W.P.(C)/9888/2019HC DelhiGSTCNR DLHC01037220201925 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. Mr. Satish Aggarwala, Mr. Gagan Vaswani & Mr. Vishal Singh, Advs

AI SummaryDismissed

Held

The Court held that the issues raised by the petitioner were covered by a Supreme Court decision. Consequently, the petition was dismissed.

Facts

The petitioner sought exemption from IGST and Service Tax Compensation Cess on imports made under an Advance Authorization. This exemption was subject to a pre-import condition stipulated in a Customs Notification.

Key Issues

Whether the pre-import condition for availing IGST exemption on imports under Advance Authorization was valid and applicable.

Sections Cited

Not specified

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~17 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9888/2019 & CM No.40880/2019 MERION PANEL PRODUCTS 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. Mr. Satish Aggarwala, Mr. Gagan Vaswani & Mr. Vishal Singh, Advs. 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, 197

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