Capital goods imported under EPCG Scheme - The court observed that import of capital goods under the valid authorisation under EPCG Scheme was wholly exempted from payment of any additional duty under Section 3 of the Customs Tariff Act. Accordingly, Notification No. 16/2015-Cus dated 1st April 2015 was issued. The petitioner counsel submitted that from 1st July 2017 when Notification No. 16/2015-Cus came into effect and the fresh amendment dated 13th October 2017 came into effect, petitioner paid IGST amounting to Rs.24,94,53,580/- on the capital goods imported. The tcustoms duty was always exempted and therefore Notification No. 79/2017-Cus dated 13th October 2017 has to be read as clarificatory or curative in nature, in as much as, otherwise it would leave whole class of importers who had imported capital goods uncovered from period 1st July 2017 to 13th October 2017. The court observed that if respondents place on record the Minutes of Meeting recorded alongwith discussion notes, file notings, representations received and the agenda placed before the CBIC that resulted in issuance of Notification No.79/2017 dated 13th October 2017, it would assist the court.

Held that:- The Hon’ble Court directed the respondents to file an affidavit placing the documents/details and listed the matter to 20th October 2022.