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A104 EXCISE LAW TIMES [ Vol. 372
road though the same deployed and utilized on the projects other than that of
National Highways Authority of India due to termination of the contract with it.
REPRESENTED BY : Mr. Dhruv Mehta, Sr. Advocate, Mr. B. Krishna Pra-
sad, AOR, Mr. Vikrant Yadav and Ms. Binu Tamta,
Advocates, for the Appellant.

Advance Authorization Scheme — Pre-import condition in-
serted w.e.f. 13-10-2017 vide clause (xii) in Notifica-
tion No. 18/2015-Cus., whether ultra vires the Foreign
Trade Policy, 2015-20 and the provisions of the
Handbook of Procedures?
The Supreme Court Bench comprising Hon’ble Mr. Justice Arun Mishra
and Hon’ble Mr. Justice S. Ravindra Bhat on 25-10-2019 after condoning the de-
lay issued notice in Special Leave Petition (Civil) Diary No. 32822 of 2019 filed
by Union of India against the Judgment and Order dated 4-2-2019 of Gujarat
High Court in Special Civil Application No. 14558 of 2018 as reported in 2019
(368) E.L.T. 337 (Guj.) (Maxim Tubes Company Pvt. Ltd. v. Union of India). While
issuing notice, the Supreme Court passed the following order :
“Delay condoned.
Issue notice.
Tag with SLP (C) No. 23356 of 2019.”
The Gujarat High Court in its impugned order had held that the export
in anticipation of Advance Authorization as contemplated in paragraph 4.27 of
Handbook of Procedures, 2015-20 and the pre-import condition contained in
paragraph 4.14 of the Foreign Trade Policy, 2015-20 and condition (xii) of the ex-
emption Notification No. 18/2015-Cus. inserted w.e.f. 30-10-2017, cannot stand
together. Therefore, the pre-import condition contained in paragraph 4.14 of the
Foreign Trade Policy, 2015-20 inserted vide Notification No. 33/2015-20, dated
13-10-2017 and condition (xii) in Notification No. 18/2015-Cus. inserted vide No-
tification No. 79/2017-Cus., dated 13-10-2017, are struck down being ultra vires
the Advance Authorization Scheme as contained in the Foreign Trade Policy,
2015-20 as well as the provisions of the Handbook of Procedures.
REPRESENTED BY : Mr. K.M. Natraj, ASG, Mr. B. Krishna Prasad, AOR,
Mr. Tara Chandra Sharma, Mr. Sharad Nambiar and
Ms. Kamlesh Devi, Advocates, for the Petitioner.
Kindle device whether eligible to exemption under Serial
No. 26 of Notification No. 25/2005-Cus. on its import ?
The Supreme Court Bench comprising Hon’ble Mr. Justice A.M.
Khanwilkar and Hon’ble Mr. Justice Dinesh Maheshwari on 11-9-2019 issued
notice in Special Leave Petition (Civil) Diary No. 29928 of 2019 filed by Union of
India against the Judgment and Order dated 28-8-2018 in Writ Petition (C) No.
4826 of 2017 of Delhi High Court as reported in 2019 (365) E.L.T. 477 (Del.) (Un-
ion of India v. Amazon Seller Services Pvt. Ltd.) and against Judgment and Order
dated 15-3-2019 in R.P. No. 112 of 2019 of Delhi High Court. While issuing notice,
the Supreme Court passed the following order :
“Issue notice on the application for condonation of delay as well as on
the Special Leave Petition.
Dasti, in addition, is permitted.
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