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Supreme Court Allows Union's Appeals in Advance Authorization IGST Exemption Case. The Court upholds the pre-import condition as a valid policy measure to prevent double benefit and cash blockage, reversing the Gujarat High Court's decision.

The case involves appeals by the Union of India against a Gujarat High Court judgment that set aside the mandatory 'pre-import condition' for claiming...

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Bombay High Court Dismisses Customs Appeal in Classification Dispute. Tribunal's finding that catalyst is distinct from consumable upheld; extended limitation period not applicable without willful mis-declaration.

The case involves an appeal by the Commissioner of Customs (Export) against Reliance Industries Limited. The dispute centered on the classification of...