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2016 (4) TMI 722 - KARNATAKA HIGH COURT

2016 (4) TMI 722 - KARNATAKA HIGH COURT - 2016 (338) E.L.T. 207 (Kar.) - Seeking 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 .....

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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 - Writ Appeal No. 316 of 2016 (T-TAR) - Dated:- 12-4-2016 - Subhro Kamal Mukherjee CJ And Ravi Malimath For the Petitioner : Sri Prabhuling K. Navadgi For the Respondent : Sri Udaya .....

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as the Central Government was satisfied that it was necessary in the public interest so to do, to exempt the goods of the description specified in column (3) of the Table mentioned in the said notification or column (3) of the said Table read with the relevant list appended thereto, as the case may be, and falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975, as has been specified in the corresponding entry in column (2) of the sa .....

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ble, subject to any of the conditions, specified in the Annexure to the said notification. 3. One such notified / specified gold is gold dore bar (unrefined gold bar). 4. Condition No.5 contemplates that the importer should follow the procedures set out in Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. 5. Condition No.34 of the said notification specifies that - (a) the goods are to be shipped directly from the country in which they are pro .....

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by the actual user for the purpose of refining and manufacture of standard gold bars of purity of 99.5% per centum and above. (emphasis supplied by us). 6. As per the notification, the writ petitioner is entitled to import gold bar, subject to compliance of the conditions, on payment of custom duty at the rate of 3% per centum in stead of 4% per centum. 7. The writ petitioner imported gold dore bar from the Perth Mint of Australia, which is a wholly owned Western Australian Government concern go .....

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ne. It was, further, certified in the Assay Certificate that Perth Mint has been a London Bullion Market Association accredited laboratory and it was appointed by the Australian Mining Company by whom the gold dore bars were produced to conduct assays on the bars. 8. The customs authorities cleared all the shipments on being fully satisfied that the writ petitioner fulfilled condition Nos.5 and 34 of the said notification No.12 of 2012. 9. Subsequently, however, on October 05, 2012, the Commissi .....

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e might obtain the packaging list issued by the mining company and compare and correlate it with the packaging list issued by the Perth Mint. However, there was an admission that the assay certificate issued by the Perth Mint could be accepted since the laboratory has been attached to and appointed by the mining company. 11. On May 29, 2013, the Deputy Commissioner of Customs demanded from the writ petitioner the packaging list from the mining company in respect of the imported gold dore bars im .....

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India was produced in Australia and was shipped from Australia. It was, further, certified that each of the gold dore bar exported by the Perth Mint and transported to India had a gross weight in excess of 5 kilograms. It was stated that every shipment of gold dore bars exported by them for transportation to India was in accordance with the packaging list of the mining company with reference to the gross weight and purity as stated by the mining company. It was, also, stated that every shipment .....

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ertaining to their customers to the unrelated parties under the terms contained in the Gold Corporation Act, 1987. They, further, certified that the gold dore that Perth Mint has supplied was sourced from mines within Australia and was in accordance with the packaging list issued by the mining company following the sampling and the assay process. It, also, certified that the Perth Mint and its laboratory were attached / appointed through contract to the mining company producing the dore. 14. Our .....

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ompany, it would be presumed that the writ petitioner was unable to produce the same for correlation. 16. In the aforesaid background, the present writ petition being W.P.No.31835 of 2013, was moved seeking to quash the letter dated June 18, 2013, issued by the Deputy Commissioner of Customs, which has been Annexure-G to the writ petition and, also, for a declaration that the condition Nos.34(b) and 34(c) of the notification No.12 of 2012, was satisfied by the petitioner while importing the gold .....

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ith 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. 19. Perth Mint is a wholly owned company by the Government of Western Australia. Perth Mint is precluded by the Gold Corporation Act, 1987, from discl .....

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