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Filing of B/E u/s 46 inapplicable for gold jewellery, exported for exhibition, being re-imported
Case Law Details
- Case Name
- Additional Director General (Adjudication) Vs It's My Name Pvt Ltd (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Additional Director General (Adjudication) Vs It’s My Name Pvt Ltd (Delhi High Court)
Delhi High Court held that, in respect of gold jewellery, which was exported for exhibitions and re-imported into the country, the procedure of filing of a B/E, under Section 46 of the Customs Act, was inapplicable.
Facts- Gold, imported into India by the respondent, was seized by the Directorate of Revenue Intelligence (DRI), in part from the workshop/factory premises of the respondent and in part from the Airport, after the gold had crossed the Customs barrier.
The lis, as regards p...
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