2015 (4) TMI 415

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....USTICE S. RAVINDRA BHAT (OPEN COURT) 1. The present appeal is directed against the order of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) dated 21.02.2014 in Customs Appeal No. C/510/2009-CU (DB). The appellant was aggrieved by the imposition of Rs.3 lakhs as penalty and redemption fine of Rs.1 lakh. Appellant had sought benefit of notification No.52/2003 and claimed that certain quan....

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....hed and finished to make them salealbe in international market. 2. The assessee/appellant also stated that it was under a bonafide belief that it was entitled to get jewellery for export after repair or re-make. The Customs Commissioner had vide order in original dated 03.06.2009 confirmed the SCN and imposed penalty to the extent of Rs.3 lakhs and redemption fine to the tune of Rs. 1 lakh. This ....

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....es not require interference. He pointed out that the appraiser report was never challenged, giving the clear finding that the ladies gold chain was finished in nature. The notification which the appellant relies upon - dated 31.03.2003 (No.52/2003), enables importation of gold jewellery for remake. The importation of old gold/platinum/silver jewellery, if imported for repair or remake for re-expor....