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TMI Blog2024 (2) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... are found to be restricted or prohibited at the time of import, they would still be subject to provisional release - It is held that observation of the Tribunal that even if the goods are found to be restricted or prohibited at the time of import would still be subject to provisional release, would not amount to expression of opinion and is held to be restricted to the facts of this case. The issue is purely factual and no substantial question of law arises for consideration - Appeal dismissed. - HON BLE MR. JUSTICE SANJEEV SACHDEVA AND HON'BLE MR. JUSTICE RAVINDER DUDEJA Advocates who appeared in this case: For the Appellant: Mr. Hapreet Singh, Senior Standing Counsel with Mr. Suhani Mathu, Mr. Jatin Kumar Gaur, Mr. Gupreet Singh Gu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No. 50/2017-Customs was issued on 30.06.2017, imposing certain monetary conditions. 3. Respondent filed a Bill of Entry for import of 27 gold dore bars from Republic of Rwanda, which is one of the Lesser Developed Countries covered by the above-referred Notification No. 96/2008- Customs. 4. Though there are several conditions which have to be satisfied, for the subject Bill of Entry, there are two conditions which are relevant, i.e. each of the gold dore bars must weigh a minimum of 5 kgs and have a purity of less than 95% for being imported under the said Notification. 5. In view of certain inputs received by the DRI, a search at the premises of the respondent was carried out and subject 27 gold dore bars were confiscated. The content ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as the percentage of margin of error and thereafter directed provisional release of 26 gold dore bars weighing 5 kgs. plus. 11. Aggrieved by the said decision, appellant had approached this Court. On 10.01.2024, noticing the earlier test reports as also the margin of error, this Court directed the appellant to have all the 26 gold dore bars weighing more than 5 kgs. re-tested. 12. Test reports have been produced and are taken on record. 13. It is noticed that 25out of 26 gold dore bars have tested with a purity of less than 95% and 1 gold dore bar has tested with a purity of 95.05%, which is within the permissible margin of error of +/- 0.25%. 14. Learned counsel for Appellant submits that the Tribunal has erred in holding that eve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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