https://www.taxtmi.com/caselaws?id=340082 Concessional customs duty under Notification No. 12/2012-Cus could not be denied for imported gold findings merely because the goods were sold after clearance. The notification, as applied to goods assessed as gold findings, did not impose any express actual user or post-import usage condition. An assessing authority could not read in a further restriction based on presumed misuse, the quantity imported, or later disposal of the goods. The definition of gold findings in the notification could not be used to create a condition absent from the text. The exemption denial was therefore unsustainable, and the concessional benefit remained available. en-us Fri, 27 Jan 2017 00:00:00 +0530 Sat, 03 Feb 2018 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340082 Concessional customs duty under Notification No. 12/2012-Cus could not be denied for imported gold findings merely because the goods were sold after clearance. The notification, as applied to goods assessed as gold findings, did not impose any express actual user or post-import usage condition. An assessing authority could not read in a further restriction based on presumed misuse, the quantity imported, or later disposal of the goods. The definition of gold findings in the notification could not be used to create a condition absent from the text. The exemption denial was therefore unsustainable, and the concessional benefit remained available. Case-Laws Customs Fri, 27 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340082