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M/s PC Jeweller (EXPORT) Versus Commissioner Of Customs Export

2015 (4) TMI 415 - DELHI HIGH COURT

Imposition of penalty and redemption fine - benefit of notification No.52/2003 - Import of certain quantity of gold jewellery for the purpose of re-export after repair/remaking - exemption denied in respect of import of marketable commodity being one weighing 3197.200 gms finished ladies gold chain (twisted rope type), normally worn with pendants - Held that:- The importation of old gold/platinum/silver jewellery, if imported for repair or remake for re-export, is exempted from payment of custom .....

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es that the description itself facially suggests that these items were lacking in lusture and further processing such as polishing would enhance the lusture to make the product for marketable. The exercise of appraisal not having been challenged, the terms of the notification itself permit a certain element of discretion with the customs authority, who after taking into account the nature of the goods could permit them to be imported as items prescribed or determine the duty. - discretion having .....

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nt appeal is directed against the order of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) dated 21.02.2014 in Customs Appeal No. C/510/2009-CU (DB). The appellant was aggrieved by the imposition of ₹3 lakhs as penalty and redemption fine of ₹1 lakh. Appellant had sought benefit of notification No.52/2003 and claimed that certain quantity of gold jewellery imported by it was for the purpose of re-export after repair/remaking. Customs authority at the time of importation .....

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dded with required studdings and chains are to be assembled with mountings and remade items to make them complete item of jewellery, further these are to be polished and finished to make them salealbe in international market. 2. The assessee/appellant also stated that it was under a bonafide belief that it was entitled to get jewellery for export after repair or re-make. The Customs Commissioner had vide order in original dated 03.06.2009 confirmed the SCN and imposed penalty to the extent of &# .....

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ounsel stated that similar goods were also furnished and marketable, nevertheless the customs authority held that they could receive the benefit of exemption. However, the customs authority in an unreasoned manner rejected the exemption in favour of the one item in question. The learned counsel for the respondent on the other hand submitted that the impugned order does not require interference. He pointed out that the appraiser report was never challenged, giving the clear finding that the ladie .....

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