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No concessional rate benefit on import of rectangular shape gold bars as serial numbers not engraved
Case Law Details
- Case Name
- HDFC Bank Ltd Vs Commissioner of Customs (CESTAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Hyderabad
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HDFC Bank Ltd Vs Commissioner of Customs (CESTAT Hyderabad)
CESTAT Hyderabad held that benefit of concessional rate vide notification no. 62/2004-Cus dated 12.05.2004 is denied on import of rectangular shape gold bars as manufacturers or refiners serial numbers not found engraved on the gold bars.
Facts- The appellant is a banking company. It regularly imports gold of various forms, including gold coins, for further sale, through various ports. Import of gold coins attracts a concessional rate of duty at Rs.100/- per 10 gm under Notification No.62/2004 dt.12.05.2004. The appel...
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