JUSTICE DILIP GUPTA:

This appeal seeks to assail the order dated 19.02.2025 passed by the Principal Commissioner of Customs ACC (Import), New Customs House, New Delhi, the Principal Commissioner that confirms the customs duty on M/s. Narrondass Manordass, the appellant in respect of goods imported with interest under section 28AA of the Customs Act, 1962 , the Customs Act and penalty under section 112(a)(i) of the Customs Act.

2. The issue that arises for consideration in this appeal is whether the appellant is justified in availing exemption of customs duty under Notification No. 96/2008-Cus dated 13.08.2008, the 2008 Exemption Notification on import of gold dore bars from Tanzania in terms of the Import License dated 13.06.2022 issued by the Directorate General of Foreign Trade, DGFT permitting imports subject to Notification No. 12/2012-Cus dated 17.03.2012, the 2012 Notification

3. In the Doha Ministerial Order of the World Trade Conference held in 2001, the member countries, including India, committed to consider providing duty free, quota free market access for Least Developed Countries products and to consider additional measures to improve market excess to such countries. In