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TMI Blog2016 (4) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, the courts will have to follow the rule of literal construction, which enjoins the court to take words as used and to give it the meaning, which naturally implies. As there is no allegation that the importer did not follow the procedures set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, 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. - Appeal disposed of - Writ Appeal No. 316 of 2016 (T-TAR) - - - Dated:- 12-4-2016 - Subhro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Customs Tariff Act, 1975, as has been in excess of the additional duty rate specified in the corresponding entry in column (5) of the said Table, subject to any of the conditions, specified in the Annexure to the said notification. 3. One such notified / specified gold is gold dore bar (unrefined gold bar). 4. Condition No.5 contemplates that the importer should follow the procedures set out in Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. 5. Condition No.34 of the said notification specifies that - (a) the goods are to be shipped directly from the country in which they are produced and each gold bar has a weight of 5 kilograms or above; (b) the goods have to be impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n a London Bullion Market Association accredited laboratory and it was appointed by the Australian Mining Company by whom the gold dore bars were produced to conduct assays on the bars. 8. The customs authorities cleared all the shipments on being fully satisfied that the writ petitioner fulfilled condition Nos.5 and 34 of the said notification No.12 of 2012. 9. Subsequently, however, on October 05, 2012, the Commissioner of Customs addressed a letter to the Central Board of Excise and Customs, seeking clarification regarding the gold dore bars imported by the writ petitioner. It is pertinent to mention here that in paragraph 8 of the said letter, the Commissioner of Customs stated that the writ petitioner had substantially complied w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia was in accordance with the packaging list of the mining company with reference to the gross weight and purity as stated by the mining company. It was, also, stated that every shipment of gold dore bar exported by them and transported to India was accompanied by an assay certificate, which detailed exact content of the precious metal in each bar. 13. Our attention is, also, drawn to a certificate issued by the Chamber of Commerce and Industry of the Western Australia, dated June 14, 2013. They certified that the Perth Mint has been a Corporation wholly owned by the Government of Western Australia and has been prevented from disclosing the information including documentation pertaining to their customers to the unrelated parties under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Perth Mint. 17. The Hon'ble Single Judge, by the order impugned, held that the demand of the packaging list from the mining company was not proper and it was, further, declared that the aforementioned conditions were satisfied. 18. From the narrations, as above, goods are to be imported in accordance with the packaging list issued by the mining company by whom they are produced. We hold that the goods are not required to be imported along with the packaging list. In the Condition No. 34 the expression in accordance with the packing list issued by the mining company by whom they were produced is used. Normally, the courts will have to follow the rule of literal construction, which enjoins the court to take words as used and to gi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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