Tasha Gold Pvt Ltd Vs Principal Commissioner of Customs (CESTAT Delhi)
Summary: The Customs, Excise & Service Tax Appellate Tribunal, New Delhi considered eleven appeals arising from a common adjudication involving M/s Tasha Gold Pvt Ltd, its directors and its Customs House Agent in relation to imports of Gold Dore Bars. Three show cause notices concerned a live consignment of 27 Gold Dore Bars, 102 past Bills of Entry and 59 Bills of Entry, with allegations involving substantial customs duty. The dispute principally concerned compliance with the conditions governing import of Gold Dore Bars under Notification No. 50/2017-Cus dated 30.06.2017, which superseded Notification No. 12/2012-Cus dated 17.03.2012, and the simultaneous claim of nil Basic Customs Duty under Notification No. 96/2008-Cus dated 13.08.2008 for imports from Least Developed Countries.
The Department alleged that the imported Gold Dore Bars did not satisfy prescribed weight and purity requirements and were not accompanied by packing lists and assay certificates issued by the mining companies. The appellant contended, inter alia, that only one bar was below the prescribed weight, that the purity variation was within the acknowledged CRCL margin of error, that documents issued by suppliers or competent authorities substantially satisfied the requirements, and that benefit of multiple exemption notifications could be availed simultaneously.
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