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2023 (7) TMI 1358 - DELHI HIGH COURTSeizure of imported “Gold Dore” bars - notification of 13 August 2008 which dealt with the import of Gold Dore bars and other articles from “least developed countries” - HELD THAT:- It is not the case of the petitioner that it had, at any time, approached the respondents to seek amendment of the conditions which stood added to the import permission. In view of the aforesaid, it would be impermissible for the petitioner to now contend that the notifications of 2012 and 2017 would not be applicable. In view of the aforesaid, the submission of the petitioner being entitled to import Gold Dore bars solely on the basis of the notification of 2008 cannot be sustained. The record bears out that the petitioner has additionally and upon payment of the entire customs duty under protest also moved an appropriate application to the second respondent for provisional release of the goods. In view of the fact that the duty element and liability has been duly taken care of, it is left open to the petitioner to pursue that application and only observe that any application for provisional release which may be pending consideration before the second respondent shall be taken up for consideration and disposed of expeditiously and preferably within a period of three weeks from today. All contentions of respective parties, on merits, otherwise are kept open. Petition disposed off.
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