Misappropriation of duty-free gold bullion received under ...

Duty-free gold bullion misused for local market instead of export. Pre-notice consultation exempted. Show cause notices allow explanation. Limitation period applicable.

Case Laws Customs

July 6, 2024

Misappropriation of duty-free gold bullion received under Special Economic Zone Scheme for manufacture and export of studded gold jewelry - fraudulent diversion into local market. Clause 5.0 of circular dated 10.03.2017 exempts pre-show cause notice consultation for preventive/offense-related notices under Customs Act. Show cause notices not conclusive or determinative. Petitioners can provide plausible explanation with cogent proof. Relevant date as per documents is 24.11.2017, within extended limitation period u/s 28(4) of Act. Limitation aspect can be examined by appropriate authority based on petitioners' reply. Writ Court ordinarily should not entertain petitions challenging show cause notice unless lacking jurisdiction or violating natural justice principles. Petitions dismissed.

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Misappropriation of duty-free gold bullion received under ...

Duty-free gold bullion misused for local market instead of export. Pre-notice consultation exempted. Show cause notices allow explanation. Limitation period applicable.

Case Laws Customs

July 6, 2024

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