BULLION AND JEWELLERS ASSOCIATION Vs. UNION OF INDIA

JUDGEMENT

(1.) Writ Petition (Civil) No. 10538 of 2015 by the Bullion and Jewellers Association (Regd.) ['Association'] challenges the Circular dated 6th October 2015 issued by the Central Board of Excise and Customs ('CBEC'), Department of Revenue, Ministry of Finance, Government of India, New Delhi stating inter alia that the gold jewellery imported by the members of the Petitioner Association from Indonesia do not satisfy the original criteria and should be denied the benefit of preferential custom duty. The impugned Circular directs the Assessing Authority to disregard certificates issued by the statutory authorities in Indonesia and the confirmation given by the government-owned companies in Indonesia.

(2.) While issuing notice in this writ petition, the Court by its order dated 6th November 2015 directed the Respondents to clear the consignments of gold imported from Indonesia provisionally in accordance with law and, in particular, the Customs (Provisional Duty Assessment) Regulations, 2011 ('CPDA Regulations'). By a further order dated 14th December 2015, the Court directed that in respect of the demand-cum-show cause notices (SCNs) issued to the gold importers including M/s. J.B. Overseas [the Petitioner in W.P. (C) No. 936 of 2016], the dates for personal hearing would be fixed by the Custom authorities after the next date of hearing in the writ petition. The said interim order has been continued since then.

(3.) Writ Petition (Civil) No. 936 of 2016 is by M/s. J.B. Overseas, a partnership firm, through its partner Mr. Naresh Sharma. It seeks to challenge the further Circular dated 20th January 2016 issued by the CBEC giving directions to the Assessing Officer ('AO') to follow the circular dated 6th October 2015 issued by the CBEC and to make provisional assessments in respect of the gold jewellery imported from Indonesia by demanding a bank guarantee (BG) for 100% of the duty differential.