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Tribunal can direct provisional release of seized gold, jewelry lies
Case Law Details
- Case Name
- Additional Director General (Adjudication) Vs Its My Name Pvt Ltd (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Additional Director General (Adjudication) Vs Its My Name Pvt Ltd (Delhi High Court)
Conclusion: Tribunal’s power and jurisdiction of hearing an appeal against an order of provisional release was coequal with the power exercised by the adjudicating authority. Tribunal had the power to direct provisional release of gold jewellery, seized as well as to fix the terms.
Held: In the present case, the gold was imported, seeking exemption from payment of duty under the Advance Authorisation scheme and the Exhibition Export scheme. Show Cause Notice issued to assessee-compa...
