ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 06.10.2025
CESTAT Delhi Ruled on Provisional Release of Gold Dore Bars Amid Import Dispute
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.
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, recently delivered a significant judgment in the case of Tasha Gold Pvt. โ Ltd. vs. Principal Commissioner of Customs, New Delhi. โ This case revolved around the provisional release of 27 gold dore bars imported by the appellant, which were seized by the Department of Revenue Intelligence (DRI) on allegations of non-compliance with import conditions.
Background of the Case
Tasha Gold Pvt. โ Ltd., a refinery, imported 27 gold dore bars under a valid import license issued by the Directorate General of Foreign Trade (DGFT). The import was made under the preferential tariff scheme of Notification No. โ 96/2008-Cus., as the goods originated from the Republic of Rwanda, a Lesser Developed Country (LDC). โ However, the DRI seized the consignment, citing alleged violations of Notification No. โ 50/2017-Cus., including:
- One gold dore bar weighing less than the prescribed 5 kg. โ
- Doubts over the genuineness of the assay certificate. โ
- Gold content in some bars marginally exceeding the permissible 95% purity. โ
The appellant sought provisional release of the goods under Section 110A of the Customs Act, 1962, but their request was denied by the Principal Commissioner of Customs. โ Aggrieved, the appellant approached the CESTAT.
Source: CESTAT Delhi
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