2025-VIL-388-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs – Import of gold under Advance Authorization, Diversion of duty-free gold, Provisional release of seized gold - Appellant imported gold under an Advance Authorization Scheme, which was subsequently seized by the DRI on the allegation that the gold was kept outside the declared premises with the intention of diversion. The appellant filed an application for provisional release of the seized gold, which was rejected by the Commissioner of Customs - Whether the seized gold could have been provisionally released to the appellant - HELD - the High Court had prima facie found merit in the appellant's contention that the 53 kgs of gold was found at the declared premises and could not have been seized. The appellant was prevented from fulfilling the export obligation under the Advance Authorization Scheme due to the seizure of the gold within a short period of its import. The appellant should be allowed to apply for extension/re-validation of the Advance Authorization Scheme, as per the directions of the Delhi High Court, and the seized gold should be provisionally released to the appellant - the order of the Commissioner is set aside and the appellant's application for provisional release of the seized gold is allowed - Whether the absence of a fully mechanized facility could be a ground to reject the provisional release of the seized gold - HELD - The finding of the Commissioner regarding the lack of a fully mechanized facility was not based on any evidence. The panchanama dated 13/14.08.2020 had mentioned the presence of two machines for manufacturing jewellery and the Commissioner had assumed, without any further inquiry, that these machines were not fully mechanized. It was imperative for the Commissioner to have obtained a report on the nature of the machines before recording a finding on the absence of a fully mechanized facility.
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