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2016 (4) TMI 722 - HC - CustomsSeeking quash of letter dated June 18, 2013 and declaration that the condition Nos.34(b) and 34(c) of the notification No.12 of 2012, was satisfied by the petitioner while importing - Import of gold dore bar - goods are to be imported in accordance with the packaging list issued by the mining company by whom they are produced. Held that:- the goods are not required to be imported along with the packaging list. In the Condition No. 34 the expression "in accordance with the packing list issued by the mining company by whom they were produced" is used. Normally, the courts will have to follow the rule of literal construction, which enjoins the court to take words as used and to give it the meaning, which naturally implies. As there is no allegation that the importer did not follow the procedures set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, therefore, we do not find any fault in the order of the Hon'ble Single Judge in holding that the demand of the Deputy Commissioner for production of the packaging list from the mining company was illegal and that the importer has complied with the requirements of the notification No.12 of 2012. - Appeal disposed of
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