TaxTMI 
TaxTMI 
2024 (12) TMI 684
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....Learned Counsel, Mr. S. Muralidhar, learned Senior Counsel appears for Mr. Trichnopoly Ravi Kanth Shivani, Learned Counsel. COMMON JUDGMENT: (PER THE HON'BLE THE CHIEF JUSTICE ALOK ARADHE) Mr. Dominic Fernandes, learned Senior Standing Counsel for the Central Board of Indirect Taxes and Customs appears for the appellants. Mr. M.A rjun Raghavendra assisted by Mr. Piyush Deshpande, learned counsel appears for Ms. Sneha Bhogle, learned counsel for the respondent in CEA.No.23 of 2024. Mr. S.Muralidhar, learned Senior Counsel appears for Mr. Trichnopoly Ravi Kanth Shivani, learned counsel for the respondent in CEA.Nos.27 and 31 of 2024. Mr. P.Sri Raghu Ram, learned Senior Counsel appears for Mr. Trichnopoly Ravi Kanth Shivani, ....
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.....Bullionline LLP had fraudulently obtained/purchased duty free gold bars from the respondent under replenishment scheme, against exports of jewellery by them by resorting to mis-declaration of description of export goods and value addition in the export documents and without complying with the norms specified in Foreign Trade Policy. Thus, the aforesaid LLP indulged in evasion of applicable customs duty on gold obtained/purchased from the respondent under the replenishment scheme. Thereupon, search proceedings were conducted on the premises of the aforesaid LLP for recovery of evidence in connection with the intelligence received and to further investigation. 6. On the basis of the documents recovered during search operations, show cause....
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....ed the appeals preferred by the respondent. In the aforesaid factual background, these appeals arise for our consideration. 8. Learned Senior Standing Counsel for the appellants, at the outset, contended that the issue involved in these appeals is with regard to interpretation of the policy circular, notifications as well as Foreign Trade Policy and is not confined to value of goods alone for the purposes of assessment, therefore the appeals filed before this Court under Section 130 of the Act are maintainable. It is further submitted that the Tribunal ought to have appreciated that the process adopted by job worker while manufacturing the jewellery was not fully mechanised process and therefore, the value addition ought to have been don....
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.... appals and the findings of fact recorded by the Tribunal have not been assailed on the ground that the same are perverse. 10. Learned Senior Counsel for the respondent in CEA.Nos.29 and 32 of 2024 has also taken a stand that the appeals before this Court are not maintainable and the same ought to have been filed before the Supreme Court. It is contended that the findings recorded by the Tribunal are based on appreciation of material available on record and cannot be termed as perverse. In support of his submission, reliance has been placed on the decision of the Supreme Court in Chandrabhan (Deceased) Through Lrs. v. Saraswati 2022 SCC OnLine SC 1273. 11. Learned counsel for the respondent in CEA.No.23 of 2024 submitted that the disp....
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....oods for purposes of assessment." Thus, it is evident that if an order pertains to determination of any question having a relation to rate of duty of customs or value of goods for the purposes of assessment, an appeal lies before the Supreme Court. 15. In the instant case, from perusal of the show cause notice dated 31.08.2018, it is evident that the same was issued on the ground that the respondent has mis-declared the description and value addition so as to wrongly claim the benefit under the replenishment scheme. From the order passed by the Adjudicating Authority as well as the Tribunal, it is evident that the issue with regard to mis-declaration as well as applicability of Notification No. 57/2000-Customs, dated 08.05.2000,....