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Commnr. Of customs, Mumbai Versus M/s R.B. Jewellery Corpn.

2015 (11) TMI 694 - SUPREME COURT

Clandestine clearance of gold - Shortage of gold found - Non maintenance of waste account register - Held that:- Revenue could not make out any case of collusion, willful and mis-statement or suppression and, therefore, extended period of limitation .....

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s. M.M.K.Jewellers[2008 (3) TMI 5 - SUPREME COURT]. - Decided against Revenue. - Civil Appeal No(s). 1514/2007 - Dated:- 30-9-2015 - Mr. A.K. Sikri And Mr. Rohinton Fali Nariman, JJ For the Petitioner : Mr. Yashank Adhyaru, Sr. Adv., Mr. Rupesh Kumar .....

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jaj, Adv., Mr. Anandh K., Adv. And Mr. Aditya Bhattacharya, Adv. ORDER The respondent/assessee is a unit in Santacruz electronic Export Processing Zone (SEEPZ) and is engaged in the manufacturing of plain/studded/unstudded gold jewellery for export f .....

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e of gold wastage or loss depending on the value addition achieved, on the jeweller of the description specified therein, and provided that scrap, dust or sweepings may be forwarded to Government Mint by the importer for conversion into standard gold .....

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ion and utilization of the goods and of exports made by him. Public Notice dated 28.07.1988 issued by the Commissioner in terms of the above notification required in the units in SEEPZ to maintain registers. On 11.11.1995, acting on information that .....

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t, the Officers of Preventive Commissionerate visited the premises of the said unit and verified the records from the period of inception of the unit and took the physical stock of gold followed by detailed investigation which resulted in the detecti .....

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xcess manufacturing wastage/loss takes place in the production of jewellery, and the same was available in the form of dust/slurry and gold was recoverable by refining the same and the claim of loss made at the time of expert was on approximation. Ba .....

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