Supreme Court · 2023 INSC 463 · Decided 28 April 2023
Union of India and ORS. v. Cosmo Films Limited
- Court
- Supreme Court of India
- Citation
- 2023 INSC 463 · [2023] 7 S.C.R. 185
- Case number
- CIVIL APPEAL No. 290/2023
- Decided
- 28 April 2023
- Bench
- S. RAVINDRA BHAT, DIPANKAR DATTA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Foreign Trade (Development & Regulation) Act, 1992 - Foreign Trade Policy of 2015-2020 (FTP) - Handbook of Procedures 2015-2020 (HBP) - Notification No.18/2015-Customs exempted payment of basic customs duty, additional duty (countervailing duty, special additional duty), inputs imported against a valid Advance Authorization (AA) - GST regime was introduced w.e.f 01.07.2017 - However, no corresponding amendment was made to the aforesaid Notification w.r.t IGST and compensation cess - Notification No.79/2017- Customs amended the aforesaid
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