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2024 (2) TMI 626 - DELHI HIGH COURTProvisional release of 26 gold dore bars weighing 5 kg - import of 27 gold dore bars from Republic of Rwanda, which is one of the Lesser Developed Countries covered by the N/N. 96/2008- Customs - HELD THAT:- It is noticed that 25 out of 26 gold dore bars have tested with a purity of less than 95% and 1 gold dore bar has tested with a purity of 95.05%, which is within the permissible margin of error of +/- 0.25%. Learned counsel for Appellant submits that the Tribunal has erred in holding that even if the goods are found to be restricted or prohibited at the time of import, they would still be subject to provisional release - It is held that observation of the Tribunal that even if the goods are found to be restricted or prohibited at the time of import would still be subject to provisional release, would not amount to expression of opinion and is held to be restricted to the facts of this case. The issue is purely factual and no substantial question of law arises for consideration - Appeal dismissed.
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