High Court of Karnataka Upholds Customs Duty Exemption for Gold Jewellery Imports Under Notification No. 12/2012-Customs — Interpretation of Exemption Notification Conditions. The court held that the respondent, a manufacturer and exporter of gold jewellery, was entitled to exemption from customs duty on import of gold jewellery under Notification No. 12/2012-Customs issued under Section 25 of the Customs Act, 1962, as it satisfied the conditions of the notification.
12 Apr 2016The case involves a writ appeal filed by the Chairman, Central Board of Excise and Customs, and the Commissioner of Customs against an order of a sing...
