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CESTAT Quashes Confiscation of Gold for Curable Advance Authorisation Lapse

Case Law Details

Case Name
Noor Jewel Impex Vs Commissioner of Customs (Airport & A.C.C.) (CESTAT Kolkata)
Date of Judgement/Order
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Noor Jewel Impex Vs Commissioner of Customs (Airport & A.C.C.) (CESTAT Kolkata) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, allowed a batch of appeals arising from an Order-in-Original dated 01.07.2024 concerning alleged diversion of duty-free imported gold under the Advance Authorisation Scheme. The proceedings related to imports made by M/s. Noor Jewel Impex (NJI), which imported gold duty-free under Advance Authorisation No. 0410166578 dated 03.03.2020 for manufacture and export of gold jewellery. Since NJI did not possess its own manufacturing facility, it...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,080

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