https://www.taxtmi.com/caselaws?id=788009 Gold dore bar imports qualify for the concessional customs exemption where the importer satisfies the notification's packing-list and assay-certificate conditions. For Ghana imports, exporter-issued packing lists may comply where they conform to miners' packing lists and exporters smelt and assay dore on miners' behalf under recognised arrangements. For Peru imports, laboratories analysing for the mining/exporting entity may issue assay certificates; the exemption does not require a laboratory's physical proximity to the mine. Extended limitation for customs recovery does not apply where the same documents were produced and assessed initially, absent material showing deliberate suppression, fraud or collusion. 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 Gold dore bar imports qualify for the concessional customs exemption where the importer satisfies the notification's packing-list and assay-certificate conditions. For Ghana imports, exporter-issued packing lists may comply where they conform to miners' packing lists and exporters smelt and assay dore on miners' behalf under recognised arrangements. For Peru imports, laboratories analysing for the mining/exporting entity may issue assay certificates; the exemption does not require a laboratory's physical proximity to the mine. Extended limitation for customs recovery does not apply where the same documents were produced and assessed initially, absent material showing deliberate suppression, fraud or collusion. Case-Laws Customs Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788009