COMMISSIONER OF CUSTOMS, MUMBAI versus M/S. B. V. JEWELS AND ORS.

COMMISSIONER OF CUSTOMS, MUMBAI versus M/S. B. V. JEWELS AND ORS.

Duty as levied on shortage of gold and diamond, unauthorized inter-unit transfer and usage of imported goods without permission, and the penalty imposed to the extent of duty amount are confirmed; the balance penalty to be determined after further verification by the Tribunal. Burden of proof lies on assessee, and...

Source-derived case information.

Parties
Appellant: Commissioner of Customs, Mumbai; Respondents: M/s. B.V. Jewels and Ors.
Jurisdiction
India
Judgment Date
14 September 2004
Procedural Posture
Civil Appeal / Appeal From Order of CEGAT
Outcome
Appeals partly allowed
Legal Topics
Non Levy and Short Levy, Inter Unit Transfer, Burden of Proof, Confiscation, Penalty, Duty Evasion
Customs Law Export Import Policy Non Levy and Short Levy Inter Unit Transfer Burden of Proof Confiscation Penalty Duty Evasion

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Parties

Commissioner of Customs, Mumbai

Appellant

M/s. B.V. Jewels and Ors.

Respondents

Procedural Posture

Civil Appeal / Appeal From Order of CEGAT

Legal Issues

  1. 1 Whether goods imported by one firm and utilised by a sister concern on common premises amounts to legal violation
  2. 2 Whether inter-unit transfer and usage of imported goods without requisite permission contravenes EXIM Policy and Customs Notification
  3. 3 Whether burden of proof lies on assessee for retention of goods in connection with export promotion

Ratio Decidendi

Duty as levied on shortage of gold and diamond, unauthorized inter-unit transfer and usage of imported goods without permission, and the penalty imposed to the extent of duty amount are confirmed; the balance penalty to be determined after further verification by the Tribunal. Burden of proof lies on assessee, and relevant EXIM Policy provisions for calculation of imports and exports are to be applied.

Court Disposition

Appeals partly allowed

Orders

  • Duty as levied by Commissioner on shortage of gold and diamond confirmed
  • Duty on capital goods imported by M/s. B.V. Star but used by M/s. B.V. Jewels confirmed