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2015 (8) TMI 1256 - HC - CustomsImport of gold jewellery - assessment - whether the Directorate of Revenue Intelligence 'Alert Circular' dated 19th June, 2015, which is sought to be relied upon by the customs authorities, has any relevance or not in the given facts of the instant case. - Verification of original documents submitted by the importer in respect of the imported consignment of gold jewellery - Held that:- Customs authorities have simply shifted their responsibility to the Directorate of Revenue Intelligence, which is certainly not the true scope, purport and effect of the 'Alert Circular' dated 19th June, 2015, issued by the Directorate of Revenue Intelligence. - The Customs authorities are directed to take immediate steps to finally assess the imported consignment of gold jewellery in accordance with law.
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