Extract
Tarakanath Kar VS. Lipika Kar
The Judgement Information System CASE NO.: Appeal (civil) 813-814 of 2004PETITIONER: Commissioner of Customs, Mumbai RESPONDENT: M.M.K. Jewellers & Another DATE OF JUDGMENT: 11/03/2008BENCH: Ashok Bhan & Dalveer Bhandari JUDGMENT: J U D G M E N T (With Civil Appeal Nos. 822-824, 818-820, 815-817, 825-827, 1537- 1539, 4641 of 2004 and Civil Appeal No. 7274 of 2005) Dalveer Bhandari, J.1. The questions of law involved in all these appeals are identical, therefore, we propose to dispose of these appeals by this common judgment. For the sake of convenience, the facts of Civil Appeal Nos. 813-814 of 2004 are recapitulated as under: 2. The respondent M/s M.M.K. Jewellers is a unit in Santacruz Electronics Export Processing Zone, engaged in the manufacturing of plain/studded/unstudded gold jewellery for export from directly imported gold or from the gold procured from MMTC in terms of Notification No. 196/87-Cus dated 5.5.1987 which was further amended by Notification No.155/92-Cus dated 30.3.1992 and Notification No. 177/94-Cus dated 21.10.1994. The said notification, inter alia, permitted graded percentage of gold wastage or loss depending on the value addition achieved, on the jewellery of the description specified therein, and provided that scrap, dust or sweepings may be forwarded to the Government Mint by the importer for conversion into standard gold bars and returned to the said zone in accordance with the procedure specified by the Commissioner of Customs in this regard. Amongst other conditions, the said notification required that the importer shall maintain a proper account of import, consumption and utilization of the goods and of exports made by him. Public Notice No.2/1988 dated 28.7.1988 issued by the Commissioner of Customs, Airport in terms of the abovesaid notification required the units in SEEPZ to maintain registers as per proforma annexed thereto.3. On 11.11.1995, acting on information that the Gem &Jewellery Units in SEEPZ have been misusing the facility by showing excess manufacturing wastage or loss than permissible under the...
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