https://www.taxtmi.com/caselaws?id=371539 The Tribunal held that the appellant is eligible to import gold granules under the Customs Act, 1962, based on RBI regulations, emphasizing that prohibitions on imports must be explicitly provided in the statute and not in circulars. The impugned order was set aside, and the appellant's appeal was allowed, providing consequential relief. This decision clarifies import eligibility criteria for gold granules and establishes the precedence of statutory provisions over circulars in determining import eligibility for restricted goods under the Customs Act, 1962. en-us Tue, 27 Nov 2018 00:00:00 +0530 Sat, 06 Apr 2019 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371539 The Tribunal held that the appellant is eligible to import gold granules under the Customs Act, 1962, based on RBI regulations, emphasizing that prohibitions on imports must be explicitly provided in the statute and not in circulars. The impugned order was set aside, and the appellant's appeal was allowed, providing consequential relief. This decision clarifies import eligibility criteria for gold granules and establishes the precedence of statutory provisions over circulars in determining import eligibility for restricted goods under the Customs Act, 1962. Case-Laws Customs Tue, 27 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371539