Circular No. ES/208/2019-20 30th December, 2019
To: Members of the Council
Sub: Data sheet of cases where IGST exemption was taken without following Pre-import condition
O/o DGFT has requested all EPCs and Commodity Boards to collect the data regarding specific cases where exporters are facing issues with DRI / Customs / DGFT with regard to pre-import condition imposed vide DGFT’s Notification No. 33 dated 13th October, 2017 of and Notification No. 79/2017 of customs.
In this regard, various court cases remain pending and hence, the data is being collected in order to explore options to remedy the matter for exporters expeditiously.
Members are requested to send the data for cases where AAs were issued between 13th October, 2017 and 10th January, 2019, and where the exporters have availed IGST exemption without following pre-import conditions, i.e. IGST exemptions were availed where exports preceded imports. In case any Show Cause Notice is issued, the same may be indicated in relevant column along with agency detail which issued the notice.
This information is sought by the O/o DGFT on urgent basis.
Members may kindly make a note of the above.