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2018 (3) TMI 649 - AT - CustomsImport of gold - N/N. 57/2000-Cus dated 8.5.2000 - enforcement of bond for different duty liability - Penalty - Held that: - Admitted fact is that except in one case, the bond which is involved in the present case relates to the period prior to pre-amended notification - Nowhere in the pre-amended EXIM Policy or circular the condition of production of BRC by the importing /nominated agencies has been stipulated. Such stipulation apparently was brought in with effect from 1.4.2008 in the amended EXIM Policy which was later followed by the Circular dated 24.7.2008 of the Board. The impugned order cannot ask for the compliance of the condition which was later on introduced in the Policy for the import / bond executed which was made earlier - appeal allowed - decided in favor of appellant.
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