2026-VIL-874-CESTAT-AHM-CU
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CUSTOMS CESTAT Cases

Customs - CVD Exemption on imports under Advance Authorisation - Retrospective Application of Notification – Appellant imported hot and cold rolled stainless steel flat products under a valid Advance Authorisation Scheme during the period from September 7, 2017 to October 12, 2017, when a countervailing duty was imposed vide Notification 01/2017-Cus. (CVD) dated 07.09.2017. Subsequently, the Notification dated October 13, 2017 exempt countervailing duty on imports made under Advance Authorisation - Whether countervailing duty is leviable on imports made against Advance Authorisation during the intervening period between the imposition and exemption notifications, and whether the exemption notification has retrospective applicability – HELD – The Government, through the later notification, rectifies its initial mistake by exempting countervailing duty on Advance Authorisation imports. Various high court judgments have already established that such exemption notification operates retrospectively when the objective is to further the policy of the scheme which permits duty-free import of raw materials for export-oriented manufacturing - When the goods have been exported and export obligations have been fulfilled as per the advance authorisation terms, the importer is entitled to the benefit of exemption from the date of the original notification imposing the duty. The word "substitution" in the amending notification indicates that the amendment takes effect from the date of the original notification being amended - The demand for countervailing duty along with interest and penalties is set aside and the appeal is allowed
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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