2026-VIL-65-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs – Import of gold dore bars – Demand of duty – Sustainability – DGFT issued Import License to Appellant permitting Appellant to import gold dore bars with purity upto 95% – Appellant filed Bills of Entry for import of gold dore bars from Tanzania and claimed exemption of duty under 2008 Exemption Notification – After investigation, department issued show cause notice alleging that Appellant had wrongly claimed exemption under 2008 Exemption Notification, since Condition of Import License issued by DGFT specifically mentioned that goods shall be cleared under 2012 Notification – Principal Commissioner confirmed demand of duty – Whether Appellant could claim benefit of 2008 Exemption Notification for import of gold dore bars when Import License issued to Appellant mentioned that import of gold bars is subject to 2012 Notification – HELD – Gold dore bars are restricted items under Foreign Trade Policy and can be imported under a License issued by DGFT. Appellant was issued a License by DGFT permitting Appellant to import gold dore bars. License contained a condition that import of gold dore bars is subject to 2012 Notification. Appellant was required to pay concessional basic customs duty under 2012 Notification, but under 2008 Exemption Notification, Appellant was required to pay NIL basic customs duty. 2012 Notification does not provide that benefit of any other Notification, which otherwise would be available to Appellant, cannot be availed of by Appellant. Appellant may have had to discharge customs duty provided under 2012 Notification, but if there is a Notification which exempts payment of customs duty, then there is no bar in Appellant availing benefit of said Notification. Finding recorded by Principal Commissioner that the Conditions of License can be fulfilled only if customs duty is paid in terms of 2012 Notification is, not borne out from Conditions of License. In this view of matter, demand of customs duty from Appellant cannot be sustained. Impugned order is set aside – Appeal allowed
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