Export licence under gold control rules and ancillary manufacture by goldsmiths required fresh legal examination after ignored plea.

An export licence under Rule 2(f) proviso (c) of the Gold Control (Licensing of Dealers) Rules, 1969 was considered in relation to whether the holder could manufacture ornaments through artisans or certified goldsmiths and issue vouchers without a separate domestic licence. That contention had been raised before the appellate authority but was not dealt with, and the original authority had also not examined it. As the omitted plea required legal consideration, the matter was sent back for fresh examination in accordance with law.

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Issues: Whether an export licence holder under Rule 2(f) proviso (c) of the Gold Control (Licensing of Dealers) Rules, 1969 could manufacture ornaments through artisans or certified goldsmiths and issue vouchers without a separate domestic licence, and whether the omitted consideration of that plea required the matter to be sent back.

Analysis: The export licence already granted to the appellant was examined together with the contention that the licence had become ineffective unless domestic ancillary activity, including manufacture through goldsmiths or artisans and issue of vouchers, was also permitted. That specific plea had been raised before the appellate authority but had not been dealt with. Since the original authority had also not considered it, the matter required fresh examination in law.

Conclusion: The matter was remitted to the original authority for reconsideration in accordance with law.

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