9911796707
TMI Blog2017 (5) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... pute is September 2000 to October 2002. 2. The brief facts of the case are that, on 05.10.2002 at about 5.30 PM, on specific information, a Maruti 800 car bearing Registration No. DL-DC-A3725 was intercepted by NEPZ Customs while exiting from the outer gate of NEPZ, Noida. The said vehicle was carrying four persons of the assessee-Appellants. On scrutiny of the vehicle, 7 packets containing stranded jewellery, diamonds, precious/semi-precious stones, gold in primary form, loose papers and two note books (written) were seized. It is the case of the Department that the assessee-Appellants has misused the NEPZ facilities and evaded the excise duty. So, by the impugned order, the Department demanded the duty and also levied the penalty under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Additional Duty of Customs (SAD) was not given. To this effect, the assessee-Appellants have filed the Misc. Applications. He also submits that the Work in Progress (WIP) Register was examined by the authorities but no deficiency was found. He further submits that the Department has taken the 3080 carats wrongly, in fact, it was 965.585 carats. The learned counsel also submits that penalty has also been imposed wrongly in contravention of Rule 25 of the Central Excise Rules, 2002 as in the show cause notice there was no proposal for confiscation of the goods. However, the learned counsel, during the course of arguments, accepted the liability pertaining to the confiscation of the Maruti car along with jewellery valued at Rs. 4.68 lacs s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port cities/towns, shall be handled by jurisdictional Commissioner of Customs, Seaport. As regards the administrative control over the EPZs, the present arrangement would continue i.e. the work would continue to be handled by the Commissioners of Customs. Also, in case of new EPZs and the Special Economic Zones (SEZs) that are likely to come up in future, the administrative control shall be exercised by the jurisdictional Commissioner of Customs. 3. These instructions are issued in supercession of earlier instructions on the above subject." 5. In view of the above, we find no merit in the Misc. Applications and the same are dismissed. ON MERIT: 6. After hearing the lengthy arguments, it may be mentioned that from the Maruti car jewelle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the learned counsel for the assessee-Appellants. Hence, we modify the impugned order and remand the matter for the limited purpose to examine the above mentioned aspects de novo i.e. benefit in computation as well as the amount mentioned in the Work in Progress (WIP) Register pertaining to the assessee-Appellants, as stated above, but by providing a reasonable opportunity to the assessee-Appellants to present their case with liberty to file additional documents, if any, as per law.
9. In the result, the appeals filed by the assessee-Appellants are partly allowed, as stated above, by way of remand. Both the Misc. Applications also stand disposed of accordingly.
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