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ARTICLE · 11 FEBRUARY 2019

Gujarat High Court Strikes Down Pre-Import Condition

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The term ‘pre-import' was not defined in the notification.

IndiaInternational Law
Abhishek A Rastogi
Abhishek A Rastogi
Abhishek Deodhar
Abhishek Deodhar
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On 4 February 2019, the Gujarat High Court, in the case of Yasho Industries Limited, Cosmo Films Limited and Gujarat Fluorochemicals Limited quashed the pre-import condition for advance authorisation scheme. The summary of this landmark decision argued by us is provided below:

Background

On introduction of the Goods and Services Tax (GST) on 1 July 2017, up-front exemption was not allowed with respect to Integrated GST (IGST) in case of imports under the advance authorisation scheme. We filed and argued several writ petitions against this anomaly. The Delhi High Court issued favourable interim orders (final favourable orders followed) to allow duty free imports. Subsequently, vide Notification Number 79/2017-Cus, dated 13 October 2017, the up-front exemption was granted to all exporters subject to a 'pre-import' condition.

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