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Prior to issuance of DGFT Notification dated 18/12/2019, gold was freely importable
Case Law Details
- Case Name
- Rajesh Exports Ltd. Vs Commissioner of Customs (CESTAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Bangalore
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Rajesh Exports Ltd. Vs Commissioner of Customs (CESTAT Bangalore)
As per the Notification dated 18/12/2019, it has been held that after issuance of the Notification dated 18/12/2019, only Nominated agencies can import the gold with end use condition which otherwise means that prior to issuance of the Notification dated 18/12/2019, the gold was also freely importable. The said observation gets support from the order of this Tribunal in the case of M/s. Sri Exports (supra), wherein this Tribunal observed as under:
“6. After considering the submissions of both the parties and p...
