June 12, 2023
Circular No. ES/ CIR/ 03/ 2023-24
Sub: Pre-Import Condition – Implementation of Hon’ble Supreme Court Judgement.
CBIC has issued Circular No. 16/ 2023 – Cus dated June 7th, 2023 to implement the Hon’ble Supreme Court’s direction in its Judgement dated April 28 , 2023 related to the mandatory fulfilment of Pre-Import condition under the Advance Authorisation Scheme. The Circular also includes the procedure to be followed to implement the Hon’ble Supreme Court Judgement.
A copy of Circular No. 16/2023 – Cus dated June 7 , 2023 is enclosed herewith for your information.
You are requested to please take a note of the above and do the needful.
In case, any further clarification or guidance in the matter is required, please feel free to get in touch with us.
A. Ravi Kumar