9911796707
TMI Blog2023 (7) TMI 1358X X X X Extracts X X X X X X X X Extracts X X X X ..... kdrop of a seizure affected by the respondents of "Gold Dore" bars which were being imported by the petitioner. 2. There does not appear to be any dispute insofar as the following facts are concerned. The petitioner applied for import permission before the Exim Facilitation Committee ["the Committee"] whose proceedings of 15 March 2022 stands placed on the record as Annexure P-20. While dealing with the case of the petitioner specifically, the Committee proceeded to grant permission for import of 5 MT of Gold Dore bars [up to 95% purity] subject to the following conditions incorporated therein: - "S. No. Name of the Applicant (M/s) & HQ File No. Date of receipt Item for import ITC (HS Code) CIF value Status 304 TASHA G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above; (b) the goods are imported in accordance with the packing list issued by the mining company by whom they were produced; (c) the importer produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, an assay certificate issued by the mining company or the laboratory attached to it, giving detailed precious metal content in the dore bar; (d) the gold dore bars are imported by the actual user for the purpose of refining and manufacture of standard gold bars of purity 99.5% and above; and (e) the silver dore bars are imported by the actual user for the purpose of refining and manufacture of silver bars of purity 99.9% and above. 5. The goods are stated to have been seized at the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty) Rules, 2017. 40 If- (a) the goods are directly shipped from the country in which they were produced and each bar has a weight of 5 kg. or above; (b) the goods are imported in accordance with the packing list issued by the mining company by whom they were produced; (c) the importer produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, an assay certificate issued by the mining company or the laboratory attached to it, giving detailed precious metal content in the dore bar; (d) the gold dore bars are imported by the actual user for the purpose of refining and manufacture of standard gold bars of purity 99.5% and above; and (e) the silver dore bars are imported by the actual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel, since those conditions did not form part of the Import Policy as framed, the seizures of the Gold Dore bars is liable to be held to be illegal and the seized articles consequently be released. 11. Having heard learned counsels for parties, the Court finds itself unable to sustain the challenge as raised in the instant writ petition for the following reasons. 12. Undisputedly, the Import Policy alludes to Gold Dore bars being permitted for import against an "import license with Actual User [AU] condition". As was noticed hereinabove, the import permission which was granted to the petitioner specifically alluded to the notification of 2012. The permission which was granted to the petitioner mandatorily required it to comply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and advised. 15. The record bears out that the petitioner has additionally and upon payment of the entire customs duty under protest also moved an appropriate application to the second respondent for provisional release of the goods. In view of the fact that the duty element and liability has been duly taken care of, we leave it open to the petitioner to pursue that application and only observe that any application for provisional release which may be pending consideration before the second respondent shall be taken up for consideration and disposed of expeditiously and preferably within a period of three weeks from today. All contentions of respective parties, on merits, otherwise are kept open. 16. The petition along with pending applic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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