https://www.taxtmi.com/caselaws?id=347641 The appellate authority upheld the respondent's eligibility for the preferential rate of duty for importing gold jewellery under specific customs notifications. It found that the respondent had complied with all legal provisions, including producing a valid certificate of origin. The authority dismissed the Revenue's arguments regarding the maintenance of inventory records and the validity of the certificate of origin, emphasizing the need for concrete evidence. The judgment directed the assessing officer to assess the Bill of Entry in line with the claimed exemption, highlighting the importance of following the verification mechanisms outlined in the notifications. en-us Wed, 09 Aug 2017 00:00:00 +0530 Sat, 30 Dec 2017 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347641 The appellate authority upheld the respondent's eligibility for the preferential rate of duty for importing gold jewellery under specific customs notifications. It found that the respondent had complied with all legal provisions, including producing a valid certificate of origin. The authority dismissed the Revenue's arguments regarding the maintenance of inventory records and the validity of the certificate of origin, emphasizing the need for concrete evidence. The judgment directed the assessing officer to assess the Bill of Entry in line with the claimed exemption, highlighting the importance of following the verification mechanisms outlined in the notifications. Case-Laws Customs Wed, 09 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347641