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2009 (2) TMI 298 - AT - CustomsExports alleged as not genuine as the same made under Advance Licence to relatives abroad Gold jewellery exported but description gien as scrap by importers abroad - gold jewellery was exported by the respondents, after the same was put to 100% examination by the customs authorities and the examination was conducted by the authorises by requisitioning a representative of local Jewellery Association recognized by the department hence charge that gold jewellery not exported is not sustainable - report received from Consul (Economics), Consulate General of India, Dubai, are unauthenticated documents so there are not reliable - It is to be noted that the relevant documents produced by the respondents to support their case were attested by an officer from Indian Consulate, Dubai, UAE while the very same documents produced by the revenue through Indian Consulate were not attested. Suffice to say, that the documents produced by respondent has more evidentiary value impugned order dropping charges, is sustainable further issue of the revenue is as to whether the Adjudicating Authority was in error to decide the show cause notice when an appeal is pending before the Division Bench of Honble High Court of Karnataka - It is undisputed that the exports of the jewellery by the respondents were as per provisions of Export Import Policy. Respondents have obtained licence for value addition of minimum of 7% as per the Policy value addition raised to 15% by policy circulars by DGFT and same challenged in HC by writ petition petition allowed by Single Judge and writ appeal filed by revenue pending in HC stay of single judge order not granted adjudication of SCN not erroneous when stay absent appeal of revenue rejected
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