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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)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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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...





