TMI Blog2015 (8) TMI 1256X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal 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 authoritie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessing the subject goods. It appears from the report in the form of an affidavit that the subject consignment of gold jewellery was being cleared under India ASEAN Preferential Trade Agreements with exemption of the basic customs duty on the basis of Certificate of Origin issued by the country of export. Reliance has been placed by the Customs authorities in respect of a Standing Order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ired to make a request to the importer for information or documents relating to the origin of imported goods with its domestic laws and regulations before requesting retroactive check. The said 'Alert Circular' also states that all Customs formations may closely scrutinise all imports of gold jewellery under claim for preferential treatment and request the importer for relevant information ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sponsibility 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. In such circumstances, the Customs authorities are directed to take immediate steps to finally assess the imported consignment of gold jewellery in accordance with law, as expe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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