CIAL Duty Free And Retail Services Ltd Vs Union Of India
Date: September 22, 2020
Court: High Court
Bench: Kerala
Type: Writ Petition
Judge(s)/Member(s): Amit Rawal
Subject Matter
Supply of goods by DFSs to outgoing passengers is export of goods
Summary
1. S upply of goods from the arrival DFSs is treated as an export by DFSs, and the passenger who buys from DFS and thereafter crosses the customs barrier, files import declaration and becomes importer. 2. S upply by the DFS of the Petitioner to the o…
All the seven writ petitions are being disposed of with this common judgment as they arise out of the same cause of action. 1. In writ petitions bearing Nos.12278, 12279, 12280, 12274 & 12317 of 2020, challenge has been laid to orders whereby prayer for refund of the Input Tax Credit (hereinafter called as ‘ITC’) has been rejected for the period tabulated below, though earlier gran…