ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 09.09.2025
CESTAT Hyderabad Rules in Favor of PH Jewels in Gold Export Obligation Disputeβ β β β β
This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Hyderabad, has set aside the order passed by the Principal Commissioner of Customs, Hyderabad, in the case involving PH Jewels and Appellant. β This decision, pronounced on September 8, 2025, brings clarity to the interpretation of exemption notifications under the Customs Act, 1962, and provides relief to the appellants.
Background of the Case
The case revolved around the alleged diversion of 25 kg of duty-free gold imported by PH Jewels under Notification No. β 57/2000-Cus dated 8.5.2000. β The Directorate General of Revenue Intelligence (DRI) had issued a Show Cause Notice (SCN) in 2017, claiming that PH Jewels had sold the imported gold in the domestic market instead of using it to manufacture jewelry for export. β The Principal Commissioner of Customs subsequently passed an order confirming the demand for customs duty, interest, and penalties on PH Jewels and Appellant.
Source: CESTAT Hyderabad
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