https://www.taxtmi.com/caselaws?id=799026 Customs exemptions for gold dore bars require strict proof of every licence-linked and notification-specific condition. Under the concessional-duty framework, prescribed weight and purity limits, together with the mining company's packing list and assay certificate, must be satisfied; supplier-issued documents and purity above the permitted limit do not establish eligibility. Failure of these conditions renders the exemption unavailable and may expose the goods to treatment as prohibited goods, confiscation, duty recovery and penalties. A simultaneous nil-duty claim based on country of origin also requires independent fulfilment of its conditions; certificates unsupported by authentic material are insufficient. en-us Tue, 15 Sep 2026 00:00:00 +0530 Wed, 16 Sep 2026 08:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799026 Customs exemptions for gold dore bars require strict proof of every licence-linked and notification-specific condition. Under the concessional-duty framework, prescribed weight and purity limits, together with the mining company's packing list and assay certificate, must be satisfied; supplier-issued documents and purity above the permitted limit do not establish eligibility. Failure of these conditions renders the exemption unavailable and may expose the goods to treatment as prohibited goods, confiscation, duty recovery and penalties. A simultaneous nil-duty claim based on country of origin also requires independent fulfilment of its conditions; certificates unsupported by authentic material are insufficient. Case-Laws Customs Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799026