2001 (3) TMI 496

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....ins. The common show cause notice issued to these and others proposed confiscation of the machines which had been imported by them, and sold thereafter, on the ground that the condition in the notification, that the import should be made by a registered exporter of gems and jewellery had not been complied with. It alleged that although the importers had produced certificates from the Gem and Jewellery Export Promotion Council certifying them to be registered exporters, these certificates had been obtained by "falsely claiming that they were exporters". Duty was also demanded upon the machines imported by Gold Link, Trichur Italian Chains and Sardarmal Kasturchand and Company on the ground that the condition in the notification that the jewe....

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....hat the import having been made at Delhi, confiscation could not be ordered by a notice issued by an officer not having jurisdiction over Delhi. The Commissioner does not dispute the correctness of this claim. He in fact acknowledges its correctness when he says that the fact of the import having been made at another place is no bar for issuing notice and ordering confiscation. The ratio of the Tribunal's decision, which he cites in support is applicable to clandestinely imported goods, goods which the Tribunal in the order in question described as "goods in respect of which no order has been passed under Section 47 of the Act and no assessment has been made", in such cases, the Tribunal said, the proper officer having jurisdiction over the....

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....d in the matter in accordance with law if they are so advised. 7. We have already noted that the proposal to confiscate the four machines imported by Kantilal Govindbhai Sagar was on the ground that they were not registered exporters within the meaning of the notification, since they had been so certified by misrepresentation. In his order, the Commissioner acknowledges that this appellant continues to have the status of registered exporter on the date of importation. He says "These machines had been imported under OGL by the concerned parties who are duly registered with the Gem and Jewellery Export Promotion Council and their registration had neither been cancelled/invalidated or made inoperative till the date of importation of th....