Gold Import by Non-Nominated Agency Complies with Pre-Notification Rules; Notification No. 34/2017 Inapplicable.

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....Import of gold bars - Other than Nominated agency - utilization of imported gold in manufacture and export the same - the appellant has imported goods as a Normal importer and filed Bill of Entry as a Normal importer in terms of RBI Guidelines, therefore the provisions of Notification No. 34/2017 dated 18/10/2017 are not applicable to a Normal importer of gold and the said notification is came to be issued after the date of import - Notification No. 34/2017 dated 18/10/2017 is not applicable to the facts of this case. - AT....