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2019 (6) TMI 646

..... 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 pre .....

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..... y would arise. It is also contended by him that there is no allegation of any illicit removal and, therefore, the confirmation of notice was not correct in law. He placed reliance on the decision of Tribunal in Delco Precitone Jewellers (P) Ltd v. Commissioner of Customs, New Delhi [2000 (124) ELT 1105 (Tribunal). He further contends that the decision of the Tribunal in R B Jewellery Corporation v. Commissioner of Customs Airport, Mumbai 2006 (206) ELT 983 (Tri- Mum) would apply. 3. Learned Authorised Representative relies on the decision of Hon'ble Supreme Court in Commissioner of Customs, Mumbai v. M M K Jewellers [2008 (225) ELT 3 (SC)]. 4. We find that the import of gold is covered by notification no. 177/94-Cus dated 21st October 1 .....

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..... ted by the Director of M/s Renaissance Gem & Jewellery Export Pvt Ltd, duly signed on 01.12.1998 at the time of stock taking at page no. 54 shows as following. A TOTAL IMPORT OF GOLD 84777.48 LESS TOTAL EXPORT 56368.76 BALANCE 28408.72 B GOLD RECOVERED FROM DUST 4931.84 STOCK 13341.80 INLCUDING FINDING & MOUNTING 672.60 INLCUDING FINDING & MOUNTING 491.37 TOTAL 19437.61 DIFFERENCE (BALANCE A - TOTAL B ) 8971.11 22. The above makes it very clear that while computing the total quantity of export, the wastage upto 9% as eligible has been taken into consideration and the total export quantity includes the wastage quantity. It is also clear that the gold recovered from the dust, Findings & Mountings etc are also added to stock of .....

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..... imits in the notification. Similarly, in the absence of any evidence to the contrary, we find no justification for confirming demand of duty in respect of wastage of findings and mountings. The appellants were maintaining the proper records, which were verified and checked by the department. The same were being maintained in accordance with the Public Notice dt. 18- 11-1993, as prescribed after representation made by the member units of SEEPZ. As such, the findings of Commissioner in this regard are also not sustainable. 5. The notification governing such imports contains conditions, including disposal of processing loss, to the effect that (8) gem and jewellery, including the rejects, manufactured in the said Zone, shall not be brought to .....

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