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TMI Blog2007 (10) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... ivance with the jewellery units, investigation was taken up and the office, godown and residential premises of Shri Mohd. Aslam Sayed and his accomplices and the shop-cum-residence of M/s. Vimal Jewelers (proprietor Shri Dhanraj Rathod) were searched on 19-8-98, resulting in recovery of approximately 35 MT of waste containing gold and silver valued at Rs. 70 lakhs, 8.5 kg. crude silver, Indian currency of Rs. One lath and various incriminating documents which were seized under panchanama. It was found that one Shri Amir Shah was the unofficial partner/supervisor of Shri Mohd Aslam Sayed and that Shri Dhanraj Rathod was the financier/purchaser of the extracted gold/silver (from the waste). Statements of two security guards of SEEPZ were reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty free into SEEPZ for the purpose of manufacture of jewellery for export and the waste arising during the course of manufacture of jewellery was required to be sent to the Government Mint for retrieval and thereafter retrieved quantity was to be reused in the manufacturing process. According to the department the clearance of such waste without payment of appropriate customs duty was contrary to condition No. 1(8) of Notification No. 177/94 dated 21-10-94 which provides that scrap, waste or sweepings of gold arising in the manufacturing process may be forwarded to the Government Mint by exporters for conversion into standard gold bars and returned to the Zone in accordance with the procedure specified by the Commissioner of Customs. Sim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and the sweepings containing gold, silver and other metals with an option to redeem the same on payment of fine of Rs. 7.5 lakhs, directed discharge of duty liability under Section 125(2), ordered confiscation of silver seized from M/s. Vimal Jewellers with an option to redeem the same on payment of fine of Rs. 5,000/-, directed discharge of duty liability on silver by M/s. Vimal Jewellers, ordered confiscation of the Indian currency seized from M/s. Vimal Jewellers with an option to redeem the same on payment of fine of Rs. 10,000/-. He imposed penalties on the jewellery units, on the proprietors and the supervisors of M/s. Sales Corporation and on the two security guards of SEEPZ, details of which are as under. 1. M/s. Gold Star Jewe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Further, as per Para 1.4 of the above referred Manual, technical control of SEEPZ is with the Commissioner of Customs C.S.T Sahar, Mumbai, who is also designated as Commissioner of Central Excise (SEEPZ) vide M.F. (DR) Notification No. 11/83-CE. (N.T.), as amended. The Commissioner, who has adjudicated this case erred in relying upon the Tribunal's order in the case of M/s. Engee Industrial Services Pvt. Ltd. v. Collector of Customs, Bombay - 1996 (87) E.L.T. 152 (Tri.) wherein it has been held that Collector of Customs (P) has got territorial jurisdiction over the administration of other Cominissionerates in Mumbai, Thane and Raigarh districts in the State of Maharashtra, as the present case admittedly relates to offences committed by S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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