Gujarat High Court
Messrs Maxim Tubes Company Pvt Ltd vs Union Of India on 29 November, 2018
Author: Harsha Devani
Bench: Harsha Devani, A. P. Thaker
C/SCA/14558/2018 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 14558 of 2018
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MESSRS MAXIM TUBES COMPANY PVT LTD
Versus
UNION OF INDIA
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Appearance:
AMAL PARESH DAVE(8961) for the PETITIONER(s) No. 1,2
MR PARESH M DAVE(260) with MR ADITYA TRIPATHI for the
PETITIONER(s) No. 1,2
MR DEVANG VYAS(2794) for the RESPONDENT(s) No. 1,5
MR NIRZAR S DESAI(2117) for the RESPONDENT(s) No. 4
NOTICE SERVED(4) for the RESPONDENT(s) No. 2,3
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CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI
and
HONOURABLE DR.JUSTICE A. P. THAKER
Date : 29/11/2018
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. In this matter, the Notification No.79/2017-Cus. issued by the Government of India, Ministry of Finance, Department of Revenue dated 13.10.2017 as well as the Notification No.33/2015-2020 issued by the Government of India, Ministry of Commerce and Industry, Department of Commerce, Directorate General of Foreign Trade dated 13.10.2017, are subject matter of challenge, to the extent imports under advance authorization for physical exports are also exempt from whole of the integrated tax and compensation cess leviable under sub-section (7) and sub-section (9) respectively, of section 3 of the customs Tariff Act, 1975, as may be provided in the notification issued by the Department Page 1 of 2 C/SCA/14558/2018 ORDER of Revenue, and such imports shall be subject to pre-import condition.
2. Despite the fact that the notice has been issued in the matter on 19.09.2018 returnable on 10.10.2018, till date, the respondents No.1 and 2 have not filed any counter affidavit.
3. Mr. Nirzar Desai, learned Central Government Counsel for the respondents prays for time. At his request, the matter is adjourned to 20.12.2018. If, by that date, no counter affidavit is filed on behalf of the said respondents, the Secretaries of the concerned Departments shall remain personally present before this court.
(HARSHA DEVANI, J) (A. P. THAKER, J) B.U. PARMAR Page 2 of 2