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2019 (6) TMI 646 - AT - CustomsDemand of Customs Duty - illicit removal - shortage of stock - N/N. 177/94-Cus dated 21st October 1994 - Gold jewellery - HELD THAT:- While proper account of import, consumption and utilisation are to be maintained for periodic submission to the Assistant Commissioner of Customs, it is the satisfaction of the Development Commissioner on the usage of the goods for the purpose specified in the notification or any other purpose permitted in the Export Import Policy that must be complied with. In the present instance, there is no record of the satisfaction of the Development Commissioner having been ascertained. The shortage of 8971.11 gms at the premises of assessee does not, by itself, indicate that condition no.8 of the notification has not been complied with as has been held by the Tribunal in RB. JEWELLERY CORPORATION VERSUS COMMR. OF CUS., AIRPORT, MUMBAI [2006 (8) TMI 405 - CESTAT, MUMBAI]. The notification does not place a premium on the efficient utilisation of imported inputs of operation and it would not be proper for the customs authorities to read such as an object of the notification. In the absence of any evidence of removal from the ‘export processing zone’ without following proper procedure or of having failed to satisfy the Development Commissioner of proper utilisation, the provisions of levy of duty and imposition of penalty would not sustain - Appeal allowed - decided in favor of appellant.
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