TaxTMI 
TaxTMI 
2023 (7) TMI 1358
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..... The issue itself arises in the backdrop of a seizure affected by the respondents of "Gold Dore" bars which were being imported by the petitioner. 2. There does not appear to be any dispute insofar as the following facts are concerned. The petitioner applied for import permission before the Exim Facilitation Committee ["the Committee"] whose proceedings of 15 March 2022 stands placed on the record as Annexure P-20. While dealing with the case of the petitioner specifically, the Committee proceeded to grant permission for import of 5 MT of Gold Dore bars [up to 95% purity] subject to the following conditions incorporated therein: - "S. No. Name of the Applicant (M/s) & HQ File No. Date of receipt Item for import ITC ....
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....ectly shipped from the country in which they were produced and each bar has a weight of 5 kg. or above; (b) the goods are imported in accordance with the packing list issued by the mining company by whom they were produced; (c) the importer produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, an assay certificate issued by the mining company or the laboratory attached to it, giving detailed precious metal content in the dore bar; (d) the gold dore bars are imported by the actual user for the purpose of refining and manufacture of standard gold bars of purity 99.5% and above; and (e) the silver dore bars are imported by the actual user for the purpose of refining and man....
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....dition No. Condition 9. If the importer follows the procedure set out in the customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. 40 If- (a) the goods are directly shipped from the country in which they were produced and each bar has a weight of 5 kg. or above; (b) the goods are imported in accordance with the packing list issued by the mining company by whom they were produced; (c) the importer produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, an assay certificate issued by the mining company or the laboratory attached to it, giving detailed precious metal content in the dore bar; (d) the gold dore bars are imported by the actual user f....
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....to classification entry 7108 to contend that none of the conditions with respect to weight or purity stand reflected or adopted in that policy. According to learned counsel, since those conditions did not form part of the Import Policy as framed, the seizures of the Gold Dore bars is liable to be held to be illegal and the seized articles consequently be released. 11. Having heard learned counsels for parties, the Court finds itself unable to sustain the challenge as raised in the instant writ petition for the following reasons. 12. Undisputedly, the Import Policy alludes to Gold Dore bars being permitted for import against an "import license with Actual User [AU] condition". As was noticed hereinabove, the import permission which was....