CHEMMANUR GOLD REFINERY (P) LIMITED Vs. COMMISSIONER OF CUSTOMS
LAWS(AR)-2007-1-2
AUTHORITY FOR ADVANCE RULINGS
Decided on January 04,2007

Chemmanur Gold Refinery (P) Limited Appellant
VERSUS
COMMISSIONER OF CUSTOMS Respondents

JUDGEMENT

Syed Shah Mohammed Quadri, J. - (1.) THE applicant filed this application under Section 28H of the Customs Act, 1962 (for short "the Act") praying this Authority to pronounce advance rulings on the following questions: a) Whether we are permitted to import gold scrap in various forms like dust, ingots etc. directly from a foreign supplier b) Whether we have to import this gold through a public sector canalizing agency like MM TC , instead of directly importing it by us c) We would like to know the rate of customs duty applicable for importing such gold scrap for refining purposes.
(2.) ON examination of the application, it was found that the same does not satisfy requirements of the Act. Therefore, a show cause notice was issued calling upon the applicant to explain as to why the application should not be rejected on the following grounds: 2. The application has been examined by the Authority in terms of Section 281 (2) of the Act. The Authority is tentatively of the view that the said application is liable to be rejected on the following two grounds: (a) It is not clear from the application and the papers / documents submitted therewith that there is an intention to set up a joint venture with a non -resident in terms of Section 28E (c) (b) of the Act; (ii) the questions as raised at serial No. 8 of the application along with clarifications furnished thereon vide applicant's letters dated 21.09.2006 and 30.11.2006 for seeking an advance ruling , do not appear to be covered by any of the clauses of Section 28H (2) of the Customs Act, 1962. In response to the said notice, the applicant stated that they are convinced that their commodity - unrefined gold - would not fall under the category of "Ores and Concentrates" within the meaning of Chapter 26 of Customs Tariff Act and requested permission to withdraw the application.
(3.) SECTION 28H (4) gives liberty to an applicant to withdraw his application within 30 days from the date of the application and the request for withdrawal of the applicant is admittedly made beyond the said period of 30 days. In view of the fact that the Authority has permitted withdrawal of the application on the facts and circumstances of the case if it is convinced that it would be appropriate so to do, in this case the Authority considers it just to permit the applicant to withdraw the application. The Authority has taken the same view in case of M/s Innoviti Embedded Solutions Pvt. Ltd. - Order No. AAR/03(Cus)/2006 dated 28.09.2006, 5 Accordingly the application is rejected as withdrawn.;


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