Gold Import Duty Set at 10% with No "Actual User" Requirement; Authority Cannot Add Extra Conditions.

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Full Text of the Document

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....Import of Gold Findings - The notification fixing 10% rate of duty did not provide for any condition to be fulfilled. The impugned order also records clearly that there is no “actual user” condition in the notification - Adjudicating Authority cannot add additional conditions in the statutory provisions - AT....