Case Law Details
Case Name : Asalam Khan Vs Commissioner of Central Excise & Customs (CESTAT Delhi)
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All CESTAT CESTAT Delhi
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Asalam Khan Vs Commissioner of Central Excise & Customs (CESTAT Delhi)
Appellant had brought a small quantity of 233.00 gms. of gold in the shape of 20 disc (about 11.66 gm. per disc) for personal use. Further, I find that there is no commercial quantity either of gold or cigarettes. Further I find that the appellant is an eligible passenger, as defined in condition No. 35 of the Notification No. 12/2012-Cus and entitled to import gold up to one kilogram, on returning to India on payment of concessional duty. I further hold that the appellant is eligible to pay concessional duty as provide...
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