9911796707
TMI Blog2017 (6) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... is aspect, we are hamstrung in rendering justice in accordance with law. The adjudicating authority is directed to complete this process within three months - appeal allowed by way of remand. - C/86132 to 86135, 86137 & 86153/2016 - A/87433-87438/17/CB - Dated:- 19-5-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri Anil Balani, Advocate for the appellant Shri Ahibaran, Additional Commissioner (AR) for the respondent ORDER Per: C J Mathew Appeal of M/s Neysa Jewellery Ltd challenges order-in-original no.CC-JPS/01/2015-16 ACC (Adj) (G) dated 11 th February 2016 of Commissioner of Customs (General), Air Cargo Complex, Mumbai that has invoked section 111 and 113 of Customs Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The seized goods which are available with the Department shall be retested by any member of the approved panel from the departments list so as to establish the identity of the seized diamonds with respect to cut, clarity and caratage. A copy of the test report shall be given to the Appellants to enable them to make the defence submissions in case the said test report negates the claim of the appellant's. Similarly the Department should verify from their own records whether the details furnished by the Appellants with regard to the imports of the goods are correct or not and on such verification, if it is found that the details are not tallying with those given by the appellant, the appellant should be given an opportunity to make its d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;cut and polished diamonds' were being systematically substituted. The stock challenge establishes that there was a mismatch in the shape and size of the cut and polished diamonds that were available on comparison with the inventory record. 7. Under the Export Processing Zone scheme of the Foreign Trade Policy, which was the predecessor of the Special Economic Zone scheme of today, procurement and export of goods was governed by the Policy and by the exemption notification issued under Customs Act, 1962. The exemption notification contained provisions relating to the entry and exit as well as other procedural requirements in relation to the inputs as well as export goods. The Zone itself was a fenced territory with limited access ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10. It is now clear from the impugned order that the records are not available for verification. However, the data document submitted by the appellant can be subject to computation for arriving at the stock of goods-in terms of cut, clarity, caratage - that should be available. That, at least, should have been attempted by the adjudicating authority before coming to its conclusion. The adjudicating authority could have afforded further opportunity to the appellant to substantiate, with other evidence, that the missing stock is fully accounted for. Efforts could also have been made to obtain corresponding records from the office of Development Commissioner. Without an appropriate finding on this aspect, we are hamstrung in rendering justice ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
