HC admits challenge to 'pre-import condition' for availing exemption under Advance Authorization scheme

Delhi HC admits writ petition challenging constitutional validity of amendment to Notification No. 18/2015–Cus vide Notification No. 79/2017-Cus whereby exemption from IGST and Compensation Cess on inputs under Advance Authorization Scheme has been subjected to “pre-import condition”; Petitioner has also challenged amendment to Para 4.14 of FTP vide Notification No. 33/2015-20 in this regard; Matter has been listed for hearing on August 8