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Case Law Details

Case Name : OM Gems And Jewellery Vs Deputy Commissioner of Customs (Import) Air Cargo Complex NSCBI Airport & Ors. (Delhi High Court)
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OM Gems And Jewellery Vs Deputy Commissioner of Customs (Import) Air Cargo Complex NSCBI Airport & Ors. (Delhi High Court)

In the case of Om Gems and Jewellery Vs Deputy Commissioner of Customs (Import), the Delhi High Court addressed a dispute over the release of a bank guarantee of ₹22,07,264, which was submitted by the petitioner, Om Gems & Jewellery, in connection with their import of gold jewellery from Indonesia. The petitioner had initially availed the benefit of a preferential duty exemption under notifications No. 46/2011-CU and 12/2012-CE. However, Cust

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