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TMI Blog2023 (7) TMI 1358X X X X Extracts X X X X X X X X Extracts X X X X ..... d, the submission of the petitioner being entitled to import Gold Dore bars solely on the basis of the notification of 2008 cannot be sustained. The record bears out that the petitioner has additionally and upon payment of the entire customs duty under protest also moved an appropriate application to the second respondent for provisional release of the goods. In view of the fact that the duty element and liability has been duly taken care of, it is left open to the petitioner to pursue that application and only observe that any application for provisional release which may be pending consideration before the second respondent shall be taken up for consideration and disposed of expeditiously and preferably within a period of three weeks f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 304 TASHA GOLD PRIVATE LIMITED HQRXIMLAPPLY 00354352AM 22 14.02.22 5 MT GOLD DORE BARS UPTO 95% PURITY), for the refinery 71082000 20366 99710 0.000 The Committee examined the documents submitted by the firm, and decided to Approve the case for import of 05 MT of Gold Dore Bars (upto 95% purity) based upon substantial utilization of previous license. 3. In terms of the decision taken by the Committee, import permission came to be granted to the petitioner. As would be evident from the conditions for import which came to be imposed, the petitioner was held obliged to comply with the terms of Custom Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued 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 manufacture of silver bars of purity 99.9% and above. 5. The goods are stated to have been seized at the time of import and as per the respondents on due examination, it was found that the Gold Dore bars did not meet the weight specifications as stood embodied in the notification of 17 March 2012. In the course of further examination of the imported article by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 for the purpose of refining and manufacture of standard gold bars ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 granted to the petitioner specifically alluded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question the findings with respect to weight and purity which has been referred to by the respondents, if so chosen and advised. 15. The record bears out that the petitioner has additionally and upon payment of the entire customs duty under protest also moved an appropriate application to the second respondent for provisional release of the goods. In view of the fact that the duty element and liability has been duly taken care of, we leave it open to the petitioner to pursue that application and only observe that any application for provisional release which may be pending consideration before the second respondent shall be taken up for consideration and disposed of expeditiously and preferably within a period of three weeks from today. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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