TMI Blog2022 (7) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... nt or allow export of goods forthwith within a period of 45 days from the date of receipt of copy of this order. Appeal allowed. - Customs Appeal No. 51896 of 2021-SM - FINAL ORDER NO. 50589/2022 - Dated:- 15-6-2022 - Mr. Anil Choudhary, Member (Judicial) Sh. Mahesh Gehlot, Advocate for the appellant Ms. Tamanna Alam, Authorised Representative for the respondent ORDER Heard both the parties. 2. This is the second round of litigation. The dispute in this appeal is whether the appellant who is a manufacturer of handicraft of stone etc., whether they were exporting handicraft or antiquity vide shipping/ airway Bill No. 777798176587 dated 30.11.2016, for export to Wang Halong at Beijing, China. On filing of the airw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etest of the goods was not allowed, and the same appeared to be not justified. Accordingly, the appeal was allowed, by way of remand with direction to the Original Authority to get the retest done from the recognized Gem and Jewellery Laboratory and for determination of the classification of the goods and whether they fall under the category of antiquity, after obtaining such report to decide the matter afresh. Pursuant to remand, the appellant obtained certificate of similar goods (which are manufactured by them regularly) from the International Testing Laboratory Gems and Jewellery, at Jaipur, which is an ISO certified testing laboratory. They have issued the test report dated 20.04.2021, a copy of which is at pages 156 to 158 of appeal f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies to be sold under a licence and accordingly goods were ordered to be confiscated absolutely and further penalty of Rs. 5 lakhs was imposed on this appellant under Section 114(i). No penalty was imposed on Mukesh Kumawat (since deceased). Further, penalty of Rs. 50,000/- was imposed on FeDex. 7. Being aggrieved, the appellant is before this Tribunal. 8. Having considered the rival contentions, I find that there has been no compliance of direction of this Tribunal while remanding the matter vide Final Order dated 11.10.2019. Further, during the remand proceedings, this appellant had also submitted samples of the manufactured handicraft items alongwith the certificate of International Testing Laboratory Gems Jewellery, Jaipur. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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