9911796707
TMI Blog2023 (2) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned Order-in- Original dated 17.11.2017 passed by the Commissioner of Customs. 2. Brief facts of the case are that M/s Neysa Jwellery Ltd. formerly known as Shreeji Jwellery Ltd. were engaged in the business of export and were operating from Santacruz Electronics Export Processing Zone (SEEPZ), Mumbai. Other appellants are persons associated with M/s Nyesa Jewellery Pvt. Ltd. The appellants were engaged in the manufacture and export of gold jewellery studded with diamonds. On 11.03.1998, on suspicion, the Customs Officer intercepted one auto rickshaw which was coming out from the warehouse gate of SEEPZ. One Shri Kamal Singh, employee of the appellant was found sitting in the said auto rickshaw and was carrying three plastic packets. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er observed that before arriving at the conclusion as to whether there was substitution of diamonds, the original authority was required to verify the correlation between imported diamonds and exported jewellery. This Tribunal in the said order has observed that the said facts could also be ascertained from the purchase invoice and sales invoices/stock-in-hand by verifying the description of goods such as grade, colour, shine etc. Therefore, the matter was remanded for de novo adjudication. In the de novo adjudication, Order-in-Original was passed which was challenged before this Tribunal. This Tribunal vide its final order No. A/1595- 1600/2014/CSTB dated 24.09.2014 had taken note that the appellant had submitted evidence to the original a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judicating authority was unable to provide them with records in accordance with the remand order of the Tribunal. The reasons for the lack of availability of the records has been noted in the impugned order. At the same time, we are conscious of the circumstances in which the Tribunal had ordered that the submissions of the appellant be verified from departmental records. It would appear that the appellant had submitted copies of bills of entry of imported goods as well as the accountal of consumption of imported goods. However, these were not accepted by the adjudicating authority on the former occasion as they were held to be unauthenticated. Hence the specific direction for verification. 10. It is now clear from the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of Rs.52,45,104/- on 1184.61 carats of diamonds and customs duty of Rs.1,69,746/- on capital goods found short was confirmed and all the appellants were imposed with penalties. Aggrieved by the said order, all the appellants are before this Tribunal. 3. Learned Counsel for the appellant Shri Anil Balani has submitted that there were specific directions by this Tribunal to the adjudicating authority in respect of diamonds which were alleged to be substituted to carry on the identification of the same on the basis of stock available with the Department under seizure and also to verify the records maintained by the Department as well as that by the appellant to ascertain whether allegation of substitution of diamonds was established t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under reasonable belief that they were substituted. Applying the observation by the original authority that it is not possible to identify diamonds whether the same are imported or substituted, we come to a conclusion that the seizure of diamonds under the allegation that they were substituted, was on a erroneous belief that they were substituted as such a belief cannot be established for the same reason which is given by the original authority. Therefore, we find no merit in the seizure of 1095.43 carats of diamonds and subsequent proceedings in respect of the same including confiscation, imposition of redemption fine, demand of differential customs duty and imposition of penalty on the appellants. Insofar as shortage of 89.15 carats of di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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