https://www.taxtmi.com/caselaws?id=794290 Duty-free gold imported under the replenishment scheme remains exempt when exported jewellery is manufactured through a fully mechanised process and meets the applicable value-addition requirement. The mechanised nature of production was assessed by reference to the job worker, machinery and job charges, with 2% value addition treated as sufficient. Customs duty demand was therefore set aside. Extended limitation could not apply because shipping bills and provisional invoices disclosed quantity, value, making charges and declared value addition, negating suppression or intent to evade duty. Penalties against the nominated agency, exporter and partner were also set aside because the substantive contravention was not established and cross-examination of the job worker was unavailable. en-us Tue, 30 Jun 2026 00:00:00 +0530 Fri, 03 Jul 2026 08:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794290 Duty-free gold imported under the replenishment scheme remains exempt when exported jewellery is manufactured through a fully mechanised process and meets the applicable value-addition requirement. The mechanised nature of production was assessed by reference to the job worker, machinery and job charges, with 2% value addition treated as sufficient. Customs duty demand was therefore set aside. Extended limitation could not apply because shipping bills and provisional invoices disclosed quantity, value, making charges and declared value addition, negating suppression or intent to evade duty. Penalties against the nominated agency, exporter and partner were also set aside because the substantive contravention was not established and cross-examination of the job worker was unavailable. Case-Laws Customs Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794290