#Actual User Condition

CESTAT Kolkata rules that minor procedural breaches under the Advance Authorisation Scheme cannot justify confiscation of gold and jewellery unless there is intentional fraud or dishonest intent. This reinforces that administrative errors, absent mens rea, are curable and not punishable by asset seizure - a critical safeguard for exporters and jewellery traders facing rigid customs enforcement.

CESTAT Kolkata invalidates DGFT's use of public notices to impose actual user conditions on Transferable Duty-Free Import Authorizations, affirming that only notifications issued in the Official Gazette have legal force to amend Foreign Trade Policy terms. This ruling protects importers and transferees from retroactive administrative overreach and reinforces the hierarchy of delegated legislation under the Foreign Trade (Development and Regulation) Act.