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The prevailing exemptions under the custom notifications, could not have been denied merely on the premise of the introduction of a new levy under the CGST with effect from 01.07.2017.

Customs –Import under Advance Authorisation --The petitioner’s grievance is with respect to the respondents’ refusal to grant it the facility of exemption from payment of customs levy for the goods imported solely for the purpose of fulfilling export obligations. The petitioner was issued advance authorisations under the FTP. The petitioner submitted that the prevailing exemptions under the custom notifications, could not have been denied merely on the premise of the introduction of a new GST levy from 01.07.2017. The Court in the interim order on 11.10.2017 has directed that, in view of the press release dated 6th October 2017, which prima facie made no distinction as regards the Advance Authorisations (AA) issued prior to or after 1st July 2017, the Petitioner will not hereafter be required to pay IGST in respect of the imports. Meanwhile on 13.10.2017, the respondent extended the benefit of exemption notifications, hitherto prevailing to levies under the Integrated Goods and Service Tax (IGST).
Held that—The hon’ble High Court held that since the benefit of exemption in fact existed at that point of time, the most appropriate course would be for the respondent authorities to verify whether as a matter of fact the petitioner in fact fulfilled the export obligations pursuant to the advance license of 18.07.2017.— Jindal Dyechem Industries (P) Ltd. Vs Union of India And Ors. [2018] 02 TAXLOK.COM 398 (Delhi)