Supreme court upholds pre-import condition under Advance Authorisation
In a landmark judgment, the Apex Court has set aside Gujarat High Court judgement with respect to fulfilment of pre-import condition under the Advance Authorisation Scheme as contemplated in Notification No. 79/2017-Cus., dated 13 October 2017. As a result, assessees who had claimed IGST exemption on imports during the period from 13 October 2017 to 9 January 2019 may be required to surrender the same.
Date & Time
06
May 2023 | 4:00 PM - 5:30 PM
Lakshmikumaran & Sridharan (LKS) is pleased to announce a Webinar session on ‘Analysis and implication of decision of Supreme Court upholding pre-import condition under the Advance Authorisation Scheme’ on 05 May 2023 (Friday) from 4:00 PM to 5:30 PM
This webinar intends to highlight / discuss the following:
- Pre-import condition as introduced under the Foreign Trade Policy
- Issues being faced by various manufacturer-exporters and litigation arising therefrom
- Analysis and implication of decision of Apex Court in Cosmo Films Ltd.
- Suggestions and way forward
Speaker
- V. Sridharan, Senior Advocate, Bombay High Court, and Co-founder LKS
