9911796707
TMI Blog2016 (5) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... jewellery recovered from the premises of the said Omkar Jewellers as also from the premises of Orbit Gold, Mumbai stand confiscated with an option to the appellants to redeem the same on payment of redemption fine and payment of duty. In addition, Indian currency recovered from the said premises of both the appellants stand confiscated in terms of provision of Section 121 of the Customs Act, 1962. 2. As per facts on record, searches were conducted by DRI officers at several places including the premises of M/s Omkar Jewellers and M/s Orbit Gold, Mumbai. Certain amount of jewellery along with Indian currency was seized from their premises. Subsequent to the search, detailed investigations were conducted and statements of various persons were recorded. As a result , Revenue entertained a view that M/s Omkar Jewellers , New Delhi as also M/s Orbit Gold, Mumbai were receiving smuggled gold jewellery from Shri Ajit Singh/Komal Jain, who were importing the same from Dubai free of duty, in violation of the SEZ Scheme. We are not going to the details of such allegation as also evidences involved inasmuch as M/s Omkar Jewellers as also M/s Orbit Gold, Mumbai have accepted the allegations a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Senior Advocate appearing for the appellants and Shri Amresh Jain, ld. A.R. appearing for the Revenue. 8. The short point required to be decided in these present appeals is as to whether when the entire duty amount along with interest and penalties stand deposited by the assessee, whether the proceedings would stand concluded in respect of all the issues involved in respect of all the appellants or whether it is still open to the adjudicating authority to decide on other associated issues like confiscation etc. For better appreciation of the provisions of Section 28(1A), the same are being reproduced below: "(1A) When any duty has not been levied or has been short-levied or the interest has not been charged or has been part paid or the duty or interest has been erroneously refunded by reason of collusion or any willful misstatement or suppression of facts by the importer or the exporter or the agent or employee of the importer or exporter, to whom a notice is served under the proviso to sub-section (1) by the proper office, may pay duty in full or in part as may be accepted by him, and the interest payable thereon under Section 28AB and penalty equal to twenty five per cent of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and deposited by the appellants within period 30 days from the date of service of the show cause notice. 11. In the writ petition filed by the said appellants before the Honble Delhi High Court, the plea was taken that appellant having deposited the entire dues in terms of the proviso to Section 28(1A) of the Customs Act, 1962, the proceedings would come to an end in terms of the first proviso to the said Section. The Honble Delhi High Court in their order dated16.9.2010 reproduced above directed the said appellants to file an application within a period of one week before the adjudicating authority who would decide the matter as per law. Such an application stands made by the appellant. The appellant's first grievance is that the proceedings do not stand adjudicated by the Commissioner within the period granted by the Honble High Court and as such the order having been passed in contemptuous compliance to the High Court order should be set aside on this ground alone. In the alternative , it stands strongly contended before us that the provision of Section 28(1A) stand wrongly interpreted by the adjudicating authority and in terms of the said Section read with Delhi High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arly stage to reduce litigation and also aid in collection of tax dues more expeditiously. The scheme is optional and not compulsory. The assessee has the further option of using the proposed facility in full or in part. In case of part payment, the remaining amount will be subject to regular proceedings as per the law. As is clear from the above reproduced portion, the facilities stand extended to the assessees to deposit the dues within period 30 days so to as to settle the dispute at an early stage and to reduce further litigation. Though the said Circular stands issued in the context of the amended provision of Section 11A of the Central Excise Act, 1944, the same would equally apply to the identically amended provision of Section 28. We find that the Tribunal has taken note of the said provision as also the Boards Circular in various decisions and has categorically held that on compliance with the amended provision, as regards the deposit, no further proceeding can continue before the adjudicating authority. Reference can be made to the Tribunal decision in the case of Sonam Clock Pvt. Ltd. vs. C.C.E. Rajkot - 2012 (278) ELT 263 (Tri-Ahmd.) as also to another decision of of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of the Sections 135, 135A and 140 in which case the proceedings under the said Section can only be held as not concluded. To accept Revenues stand would amount curtailing the sweep of said proviso and by adopting artificial interpretation to defeat the statutory intention. It is well settled law that the legislative intent, extending certain beneficial provision to the assessee, should not be made frivolous by interpreting the provision in a particular manner other than the one which reflects upon such intent. 15. We find no justification for appreciating the example given by the Commissioner in the impugned order, referring to a case of import of horse with an infectious or contagious disease including anthrax etc., which requires destruction under Livestock Importation Act, 1898. Observation of the adjudicating authority that merely because the duty and fine is paid within time, the animal can not be released into the country with devastating effects on the local livestock. We are afraid that the said example given by the adjudicating authority is not appropriate to the present cases. We are only dealing with the provisions under Customs Act, 1962 and the proceedings for th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
