2021 (6) TMI 1163

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.... comply with Final order No. 71733-71742 of 2019 dated 12 September 2019 [Final Order]  The specific prayer of the applicant is as follows :- "(a) That this Hon'ble Tribunal be pleased to direct the Commissioner of Customs, Noida, to forthwith ensure compliance of Final Order No. 71733-71742 of 2019 dated 12 September 2019 of this Hon'ble Tribunal by ensuring reexport of 38,434.71 grams of Gold Jewellery covered by Airway Bill No. 618 SIN 6672 0264 dated 05 February 2009. (b) That this Hon'ble Tribunal be pleased to direct the Customs Authorities to forthwith take steps to comply with the order of this Hon'ble Tribunal. (c) For such further and other reliefs as this Hon'ble Tribunal deems fit". 2. It is....

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....owner of the same as per the customs law, in as much as no bill of entry was filed by M/s Vee Ess Jewellers Pvt. Ltd. The invoice issued by the appellant clearly reflects that the goods were sent only for job work and ownership of the same remained at all times with the appellant. The said gold jewellery, continued to be under the ownership of the appellant having not been cleared by M/s Vee Ess Jewellers Pvt. Ltd. and is required to be returned to them. Accordingly, we direct the Customs Authority to allow the re-export of the same within a period of two months from the date of the receipt of the present order. In as much as we have held that M/s Mahesh & Co. is not liable to penalty, the imposition of penalties upon Shri Mahesh Kumar are ....

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....the Revenue are pending. 6. The applicant prays that since no stay has been granted they may allowed to export their jewellery as per the Final order of this Bench. They had submitted a letter dated 25 September 2019 through their Advocate to the Commissioner of Customs (Export), Air Cargo, New Customs House, IGI Airport, New Delhi requesting him to allow reexport of the said jewellery. In reply, Additional Commissioner (Adjudication), sent vide his letter dated 10 December 2019 a copy of the letter which they had sent to Additional Director, DRI for necessary action. The applicant submits that they were given to understand that the Commissioner of Customs will not permit re-export as per the Final order without a No Objection Certificat....