J U D G M E N T

% 26.04.2016 Dr. S. Muralidhar, J.:

W.P. (Civil) No. 10538/2015

1. Writ Petition (Civil) No. 10538 of 2015 by the Bullion and Jewellers Association (Regd.) [„Association‟] challenges the Circular dated 6th October 2015 issued by the Central Board of Excise and Customs („CBEC‟), Department of Revenue, Ministry of Finance, Government of India, New Delhi stating inter alia that the gold jewellery imported by the members of the Petitioner Association from Indonesia do not satisfy the original criteria and should be denied the benefit of preferential custom duty. The impugned Circular directs the Assessing Authority to disregard certificates issued by the statutory authorities in Indonesia and the confirmation given by the government-owned companies in Indonesia.

2. While issuing notice in this writ petition, the Court by its order dated 6th November 2015 directed the Respondents to clear the consignments of gold imported from Indonesia provisionally in accordance with law and, in particular, the Customs (Provisional Duty Assessment) Regulations, 2011 („CPDA Regulations‟). By a further order dated 14th December 2015, the Court directed that in respect of the demand-cum-show