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Clearance permitted on COVID relief material imported by individual on deposit of equivalent IGST

May 11, 2021[2021] 127 168 (Delhi)

GST : Where notification bearing no. 4/2021 - Customs dated 03.05.2021 had exempted imposition of IGST on oxygen concentrators imported by State Government, or via any entity, relief agency or by statutory body, authorised by State Government till 30.06.2021.and this exemption, could be extended to even individuals, to enable them to obtain imported oxygen concentrators by way of a gift, albeit, without having to pay IGST and, therefore , petitioner sought ad-interim direction for enabling import of subject oxygen concentrator, as, in its clearance, impediments were likely to arise at customs barrier, on account of impugned notification earlier issued submitting that oxygen concentrator should be cleared, pending a final decision in instant writ petition, upon petitioner depositing, with Court, an amount, equivalent to IGST presently payable in consonance with provisions of said notification, it was held that in case, oxygen concentrator, sought to be imported by petitioner, reached concerned customs barrier, same would be released, subject to petitioner depositing, with Court, an amount equivalent to IGST presently payable by him, in accordance with impugned notification

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