AI Drafter 
TaxTMI 
TaxTMI 
2006 (3) TMI 390
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....tion. There was intelligence that they were misusing the facility. Hence, on 2-1-1998, the jewellery items, which were about to be flown by Lufthansa Air Cargo Flight, were intercepted at the export terminal of the Air Cargo Complex Bangalore for detailed examination. The inventory of the items to be exported was taken. It was found that there were discrepancies in quantity, purity and weight between the declaration and the test results on the samples of the items to be exported. The declared purity of the jewellery item was 22 carats but the actual purity as ascertained by test was much less than 22 carats. Samples were tested in National Aerospace Laboratories (M/s. NAL), Bangalore. Statements of various persons were taken under Section 1....
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.... Rs. 8,00,000/- on the first appellant under Section 114(i) of the Customs Act, 1962. Further penalties were imposed on the following persons under Section 114 (i) of the Customs Act, 1962 as given below: 1. Shri Rajesh Metha - Rs. 2,00,000/- 2. Shri Prashant Mehta - Rs. 1,00,000/- 3. Shri Mahesh Mehta - Rs. 1,00,000/- 4. Shri Gautham Chand - Rs. 1,00,000/- It is seen that the first appellant had already deposited Rs. 2,00,000/-during the course of investigation. The appellants strongly challenge the impugned order. Hence, they have come before this Tribunal for relief. 3. Shri Kiran K. Javali, the learned Advocate appeared for the appellants and Shri K.S. Bhatt, the learned SDR for the Revenue....
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....n discharged in terms of the licence. (v) In the case of Delco Precitone Jewellers (P) Ltd. v. CC, New Delhi - 2000 (124) E.L.T. 1105 (Tribunal), it has been held that charge of clandestine removal of 12 kgs. of gold pleaded as operational loss during the manufacture of jewellery is not sustainable in the absence of any evidence in support of clandestine removal. (vi) In the case of Vorin Laboratories Ltd. v. CC, Chennai - 2004 (168) E.L.T. 107 (Tribunal) = 2004 (92) ECC 443 (Tri.), it has been held that when the bond is not in existence and the export obligation has been fulfilled, the question of confiscation in the matter does not arise and hence the order of confiscation and imposition of fine a....
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....items relating to four shipping bills and those pertaining to one shipping bill were kept unreleased resulting in one box alone being held up and the balance five boxes were provisionally released. (xiii) The amount of percentage of alleged violation in the totality of exports would be 0.36%, which shows that the same could have been due to human error alone, and not a wanton attempt to mis-declare. (xiv) There were 8907 pieces of Jewellery checked and out of those only 518 pieces were alleged to be not of 22 carats. Out of these 518 pieces, only 25 pieces were selected and subjected to further testing. In a totality of 62,545.500 gms of gold jewellery, 2016.900 gms. was alleged to have been short shipped due to purity difference. The....
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....e Customs Act, 1962. (ii) The Customs Duty on the gold content of export goods, which have been rendered short by mis-declaration by the Petitioners, is being demanded under proviso to Section 28(1) of the Customs Act, 1962. (iii) The erstwhile Notification No. 144/93-Cus., dated 28-06-1995 envisages a continuous obligation by the importer to execute a bond to the AC/DC binding themselves to pay on demand, duty on the quantity of gold representing the difference between the quantity issued and that contained in the exported jewellery or articles. (iv) The learned SDR stated that the case-laws cited by the appellants are distinguishable and cannot be applied to the present case. The present ....