https://www.taxtmi.com/caselaws?id=788009 The note addresses entitlement to Notification No. 12/2012-Cus (Sl. No.318) relief for gold dore imports by assessing compliance with Condition No.5 and Conditions 34(b)-34(c): packing lists must match miners' packing lists and assay certificates must be issued by the mining company or its laboratory. It clarifies that laboratory physical proximity is not required and that conformity of exporter-issued documents with miners' records sustains eligibility. On limitation, it records that invocation of extended limitation requires material showing deliberate suppression or fraud; mere re-examination of previously produced documents does not justify extension. en-us Wed, 11 Mar 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788009 The note addresses entitlement to Notification No. 12/2012-Cus (Sl. No.318) relief for gold dore imports by assessing compliance with Condition No.5 and Conditions 34(b)-34(c): packing lists must match miners' packing lists and assay certificates must be issued by the mining company or its laboratory. It clarifies that laboratory physical proximity is not required and that conformity of exporter-issued documents with miners' records sustains eligibility. On limitation, it records that invocation of extended limitation requires material showing deliberate suppression or fraud; mere re-examination of previously produced documents does not justify extension. Case-Laws Customs Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788009