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TMI Blog2024 (1) TMI 904X X X X Extracts X X X X X X X X Extracts X X X X ..... hese writ petitions, the petitioner seeks release of Gold Dore Bars of alleged Tanzanian origin imported under bills of entry Nos.8131051 and 8131443 both dated 04.10.2023. 2. The petitioner asserts that it is engaged in the business of importing gold dore and refining gold. The petitioner further asserts that it obtained a licence from the Directorate General of Foreign Trade for the import of gold dore subject to conditions. According to the petitioner, the conditions are that the petitioner should be the actual user and that the petitioner should comply with the requirements of condition Nos.09 and 40 of Notification No.50 dated 30.06.2017, which was issued under Section 25 of the Customs Act, 1962 (the Customs Act). The petitioner clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Delhi High Court dated 21.08.2023 in W.P.(C) No.8902 of 2021, Nidhi Kapoor v. Principal Commissioner and Additional Secretary to the Government of India and others to the effect that, if import conditions are violated, the goods may be treated as prohibited goods. 5. Upon consideration of the rival contentions, the first issue that falls for consideration is whether the goods are prohibited. Section 11(1) of the Customs Act empowers the Central Government to issue a notification in the Official Gazette to prohibit goods either absolutely or subject to specified conditions for any of the purposes set out in sub-section (2) of Section 11. In terms of Section 11, notifications were issued. The notifications issued under Section 11 do not p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss or validity of the documents submitted by the petitioner. 7. Although discretion is vested in the adjudicating authority to decide an application for provisional release, in appropriate cases, such discretion may also be exercised by this Court under Article 226 of the Constitution of India. In view of the conclusion in the preceding paragraph that the genuineness and validity of documents submitted by the petitioner in support of its exemption claim should be decided by the respondents, at this juncture, revenue interest should be protected. By taking into account both revenue interest and the fact that the import was made under a valid licence, I am inclined to direct provisional release on the following terms and conditions: (i) Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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