credit of Additional duty of Customs in respect of Gold dore bar. [Inserted by Notification No. G.S.R. 1023(E), dated ... paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July
petitioner argues in detail about the re-export of Gold Dore
Bars which was initially not allowed by the respondents, it is
fairly submitted ... respondents are allowing the petitioner to re-export the Gold
Dore Bars, on their furnishing shipping bills and in
accordance with law.
2. In view
this
appeal is serial No. 318 regarding importation of Gold Dore
Bars (non-refined gold bars). Serial No. 318 is set out
hereunder:
Chapter ... heading or tariff Goods Rate duty rate No.
item
Xxx
Gold dore bar,
318 71 having gold 2% 5 & 34
Nil
content not
exceeding
said notification.
4
3. One such notified / specified gold is gold dore bar
(unrefined gold bar).
4. Condition No.5 contemplates that the importer should ... laboratory attached to it, giving detailed
precious metal content in the dore bar;
5
(d) the gold dore bars are imported by the actual user
Tribunal, whereby the
Tribunal has permitted provisional release of 26 gold dore bars
weighing 5 kg. plus, subject to the following conditions:-
CUSAA 1/2024 ... that the gold dore barsweighed more than 5 kgs and had
purity of less than 95%.
7. The gold dore bars were tested
2008-Cus dated 13.08.2008 4 on import of gold dore bars from
Tanzania in terms of the Import License dated 16.09.2021 issued by the
Directorate ... duty as well as additional duty to certain
goods, including gold dore bars at Serial No. 318 having gold content not
exceeding 95% subject
2008-Cus dated 13.08.2008 4 on import of gold dore
bars from Tanzania in terms of the Import License dated 22.12.2020
issued by the Directorate ... duty as well as additional duty to
certain goods, including gold dore bars at Serial No. 318 having gold
content not exceeding 95% subject
case are that the appellant
are engaged in import of Gold Dore Bars(GDBs, for short) having
gold content not exceeding 95% through Air Cargo ... There is a specific process of
mining, production and sale of dore bars that is followed in
Ghana. The miners mine the gold
bars
having percentage of gold 80-90% is covered under any form of
gold and the process of manufacture of gold bars from 'dore ... dore bars' in the market and the
percentage of gold is around 80-90% in these bars. These bars
so produced are purchased
performing these functions in India, the
appellant imports gold/silver dore bars under an actual user license
(import authorization) issued by the Directorate General ... Foreign
Trade 4. The said dore bars are imported by the appellant from various
foreign suppliers, including International Bullion Banks, across the world
