2009 (3) TMI 758 - AT - Customs

Summary

Issues:
1. Discrepancy in purity of gold
2. Request for testing by Government of India Mint
3. Remand to Original Authority for re-decision

Analysis:
1. The judgment addresses the issue of a significant difference in the purity of gold as stated by the Appellants and determined by the Custom House Chemical Examiner. The Tribunal notes that this difference was a crucial factor in the impugned Order. The Appellants have requested that the gold be tested by the Government of India Mint, a request that was not addressed by the lower Authorities. Consequently, the Tribunal deems it necessary to remand the matter to the Original Authority for testing the gold at the Government of India Mint. The Appellants have agreed to bear the testing cost. The Original Authority is directed to re-decide the matter after obtaining the Assay Report from the Mint and providing a fair hearing to the Appellants.

2. The Appellants have also mentioned that they have already paid the redemption fine as determined by the lower Appellate Authority. They request an early re-adjudication of the matter. The Tribunal finds this request reasonable and directs the Original Authority to re-decide the case promptly. The time limit set for the re-decision is within two months from the date of receipt of the Tribunal's Order.

3. In conclusion, both Appeals are allowed by way of remand, emphasizing the need for re-testing the gold at the Government of India Mint and ensuring a timely re-decision by the Original Authority. The judgment highlights the importance of addressing the Appellants' requests and providing a fair opportunity for presenting their case.