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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
Dilip Gupta, President, P.V. Subba Rao, Member
M/s. R.K. Jewels – Appellant
Versus
Principal Commissioner of Customs ACC (Import) – Respondent
| Table of Content |
|---|
| 1. the appeal assails the confirmation of customs duties and penalties. (Para 1 , 2) |
| 2. exemption notifications originated from international obligations. (Para 3 , 4 , 5) |
| 3. the importer must fulfil specific license conditions. (Para 12 , 19) |
| 4. customs authorities cannot assess validity without dgft's intervention. (Para 26 , 28) |
| 5. the order is set aside due to lack of substantial evidence. (Para 31) |
JUSTICE DILIP GUPTA:
This appeal seeks to assail the order dated 23.12.2024 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. R.K. Jewels, 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)(ii) of the Customs Act. Redemption fine has also been imposed in lieu of confiscation under section 125 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
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