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2008 (7) TMI 246 - AT - CustomsFirst appellant (nominated agency), imported gold duty free under Customs Not. 80/97 – out of that some gold were delivered to the second appellant (jeweller), who converted the gold to jewellery and exported the same – foreign exchange representing the sale proceeds has not been realized by the exporter – as there is no any dispute about export of jewellery using imported gold or about fulfillment of export obligation by jeweller, neither nominated agency nor jeweler are liable to pay duty
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