TaxTMI 
TaxTMI 
2016 (4) TMI 722
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....entral Government issued a notification No.12 of 2012 - Customs, in exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962, and in supersession of the notification dated March 1, 2012, as the Central Government was satisfied that it was necessary in the public interest so to do, to exempt the goods of the description specified in column (3) of the Table mentioned in the said notification or column (3) of the said Table read with the relevant list appended thereto, as the case may be, and falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975, as has been specified in the corresponding entry in column (2) of the said Table, when imported to Ind....
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....the actual user for the purpose of refining and manufacture of standard gold bars of purity of 99.5% per centum and above. (emphasis supplied by us). 6. As per the notification, the writ petitioner is entitled to import gold bar, subject to compliance of the conditions, on payment of custom duty at the rate of 3% per centum in stead of 4% per centum. 7. The writ petitioner imported gold dore bar from the Perth Mint of Australia, which is a wholly owned Western Australian Government concern governed by the Act of Parliament of Australia, that is, the Gold Corporation Act, 1987. In the packaging list, it was categorically certified that the Western Australian Mint (trading as Perth Mint) is 100% per centum owned and guaranteed by the Go....
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....epted since the laboratory has been attached to and appointed by the mining company. 11. On May 29, 2013, the Deputy Commissioner of Customs demanded from the writ petitioner the packaging list from the mining company in respect of the imported gold dore bars imported from the Perth Mint, Australia. Promptly, the writ petitioner sent the reply dated June 03, 2016, pointing out that it had produced packaging list of Perth Mint with each of the shipment and that Perth Mint was legally barred by the Australian law from furnishing the packaging list of mining company. 12. The writ petitioner produced a certificate from the Perth Mint, Australia, in relation to the disputed shipments, that every gold dore bar exported by the Perth Mint for....
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....ing the dore. 14. Our attention is, also, drawn to a letter dated May 07, 2013, of the Perth Mint, Australia, addressed to the Director General, Directorate of Revenue Intelligence, New Delhi, reiterating their stand in their earlier certificates. 15. Nevertheless, on June 18, 2013, the Deputy Commissioner of Customs issued a letter to the writ petitioner asking them to produce the packaging list from the mining company and threatened that in the event of their failure to produce the packaging list from the mining company, it would be presumed that the writ petitioner was unable to produce the same for correlation. 16. In the aforesaid background, the present writ petition being W.P.No.31835 of 2013, was moved seeking to quash the ....
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....Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. 21. Therefore, we do not find any fault in the order of the Hon'ble Single Judge in holding that the demand of the Deputy Commissioner for production of the packaging list from the mining company was illegal and that the importer has complied with the requirements of the notification No.12 of 2012. 22. However, after the writ petition was filed, the Additional Director General, Directorate of Revenue Intelligence, issued show cause notices dated July 15, 2013, August 8, 2013 and December 9, 2013, under Section 28 read with Section 124 of the Customs Act, 1962, asking the writ petitioner to show cause why the benefit of notification No.12 of 2012 should not ....