Gold Dore Bars Found to be Restricted or Prohibited at Time of Import can still be Subject to Provisional Release: Delhi HC Dismisses Customs Appeal
The Court upheld the observation of CESTAT that even if the goods are found to be restricted or prohibited at the time of import would still be subject to provisional release, would not amount to expression of opinion and is held to be restricted
The Delhi High Court dismissed the writ petition as the issue on the provisional release of confiscated gold dore bars is factual and cannot be decided by the High Court. The Court upheld the observation of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) that even if the goods are found to…
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