M/S. B.V. Jewels, a Partnership Firm Vs. the Commissioner of Customs (Airport)

Decided On : May-09-2012

Court : Mumbai

LAW: Section 130, the Customs Act, Section 125, an Export Processing Zone, Section 28, Section 111(o, Section 119, Section 113(d, Section 114A, the Export Import Policy-1997-2002, Paras 8.34, Regulations 9, Section 28 of the Act, Section 28, the 23 Carats of High, Section 25, the Customs Act, the First Schedule, the Customs Tariff Act, Customs Tariff Act, Section 123, Chapter 71, Order dt, Section 108, Section 108, the Right to Information Act, Right to Information Act, the Export Import Policy, Section 28, Section 123, Section 123, Section 106, the Indian Evidence Act, Section 123

PERSON: M.S. Sanklecha, Rs.12,31,06,700/-, Order, Order, Order, Gem, Paragraphs 8.34, Suresh Mehta, Counsel, Paragraphs 8.34, Broken, Appendix, Appendix, Appendix, Sreedharan, Suresh Mehta, Appellants, Notification No.177/94-Cus, Appellants, Advait Sethana, Paragraphs 8.29, Handbook, Notification No.177/94-Cus, Notification, Notification, Order, Order, 05/02/2000, Exim, para 8.78B, Para 8.78B, i. e. carats, Suresh Mehta, Suresh Mehta, Sandip Savant, Mehta, Q.8, Sandip Sawant, Admin, Col, Bawa, Ramesh Iyer, Suken Mehta, Suresh Mehta, Ramesh Iyer, Appellants, Gem, Gem, Notification, 8220;There, Addl, Addl, Appendix, Notification No.177/94-Cus, 25/04/2012, Notification No.177/94-Cus, Appellants, Sailesh Jogani, Order

CARDINAL: 1, 2., 63078.35 Carats, 3., 1/2/2000, 5/6/2000, 23, 111(m, 119, 1, 6423.32, .995, 5.2.2000, 5/2/2000, 20/07/2000, 5/6/2000, 1/4/2000, 23, 63078.35 Carats, 114, 8.34, 8.35, 8.35, 8.78B, 8.35, 30, 10, 8.34, 8.35, 31, 32, 33, 34, 2, 2, 35, 8.35, 8.29, one, 10631.39, 4., 1, 1, 2, 3, 4, 5, 6, 7)&#8230, 8.29, 9.29, 9.29, 9.29, 0.9999, 9.10, 8, 9.11, 1/4/2000, 8.78, 5., 8.78, 05.02.2000, 8.35, 8.78B, 1.4.2000, 9.29, 10631.39, 63088.35, 6., 21.10.1994, 5, 21/10/994, 8.29, 8.35, 8.78B, 5/2/200, 1/4/2000, 8.17, 9.10, 71.02, one, 8.29, 8.34, 8.35, 45834.17, 8., 1/4/2000, 9, 8.34, 8.35, 8.78B, one, 10, 29, 8.35, 8.34, 8.35, 8.78B, One, 29, 1/4/2000, 8.78B, 8.78B, 323, 165.04, 8.34, 8.35, 8.78B, two, 8.78B, 8.29, 8.78B, 11, Appellant’s, 8.35, 8/2/2000, 8/2/2000, 2.00a.m, 7/2/200, Appellant’s, one, 12, only one, 32, One, 21/10/94, 13, 199, 9.29, 30, 14, two, 9.5, two, 8.35, 15, two, 5/6/2000, 16, 6, 4, 4, 25/4/2012, 17, 241, 15, 2, 2, 3, 4, 5, 6)&#8230, 168, 310, 18, 4, 23, 4, 19, 20

DATE: 1962, 21/12/2006, 14/8/2007, 21, 21/10/1994, 1988, 21/10/1994, 1962, 1998-99, 1999-2000, 16/12/1999, 8.78B, 15/06/2001, 21/10/1994, 1997-2002, five days, 1998 to 2000, 73730, Procedure-1997-2002, 21/10/1994, 15/6/2001, 14/2/2003, 14/2/2003, 14/9/2004, 1997-2002, some days, 14/9/2004, 21/12/2006, 8.78B, 8.78B, 8.78B, 21/12/2006, 8.78B, 21/12/2006, 21/10/1994, 1997-2002, 1997-2002, 21/10/1994(only, 1962, 52 of 1962, 1975, 51 of 1975, 1997-2002, thereof10%(c)Gold, annually, five years, the first five years, a period of, two years, 1992, 21/12/2006, 21/10/1994, 14/09/2004, Procedure-1997-2002, 01.04.1998, the year 1988, Procedures-1997-2002, December 1999(prior, 21/10/1994, 25/4/2012, 25/4/2012, the years 1988-89, 1999-2000, 1997-2002, the period 1997 to 2002, annually, 1992, 14/9/2004, 21/12/2006, 1997-2002, 1997-2002, 1997-2002, annually, 5 years, 1997-2002, 1997-2002, 1997-2002, 8.78B, a period of, two years, 21/10/1994, 21/10/1994, 1997-2002, 1997-2002, 1997-2002, 1997-2002, 1/4/1998, 8.78B, 8.78B, 14/9/2004, 21/12/2006, 14/2/2003, 1996, 1997-2002, 14/9/2004, 8.78B, 1997-2002, 14/2/2003, 8.78B, 14/9/2006, 1996, 8.78B, 1997-2002, 8.78B, 1/4/1997, 01/04/1998, 14/09/2004, 8.78B, 8.78B, 14/9/2004, 8.78B, 21/10/1994, 21/10/1994, 1997-2002, 14/09/2004, 1997-2002, 1997-2002, yesterday, 16/10/2006, 7/11/2006, 21/12/2006, 1997-2002, annually, five years, annually, five years, 1992-97, Para 97, 1992-97, Para 9.5, 1997-2002, 1987, 45, 1978-79, 1978-79, 1997-2002, 1997-2002, 1997-2002, 1997-2002, a period of, two years, 14/09/2004, 21.10.1994, 21/10/1994, the years 1988-89, 1999-2000, 25/4/2012, 21/10/1994, 21/12/2006, 8-weeks, 8-weeks, today

ORG: the Customs Excise and Service Tax Appellate Tribunal, CESTAT, CESTAT, CESTAT, CESTAT, Broken Diamonds, Export-Import Policy -1997-2002, Santacruz Electronics Export Processing Zone, SEEPZ, Appellants, Notice, The 10631.39 Carats, Cts, DTA, Notice, Appellant, Respondents, carat, the Import Export Policy, the Government of India, the Government of India, Appellant, the Export Import Policy, the 10631.39 Carats, Penalty of Rs.5,00,000/- under Section 112, Value Addition Statement, Appellant, the Hand Book of Procedures-1997-2002, Value Addition Statement, the Value Addition Statement, Appellant, Appellant, CESTAT, CESTAT, CESTAT, the Value Addition Statement, CESTAT, CESTAT, the Apex Court, the Supreme Court, The Supreme Court, Para 8.78B., Manufacture, Operations, Tribunal, Tribunal, costs.&#8221, CESTAT, the Apex Court, CESTAT, the Hand Book of Procedures 1997-2002, CESTAT, the Supreme Court, CESTAT, the Books of Account, the Public Notice, the Supreme Court, Appellant, CESTAT, Exim, CESTAT, CESTAT, CESTAT, the Hand Book of Procedures 1997-2002, CESTAT, Rs.43.00, CESTAT, the Appellants and Respondents, Export-Import Policy, the Central Government, Customs, the Export-Import Policy, Customs, Export-Import Policy, Export Import, EPZ, Net Foreign Exchange Earning, NFEP, NFEP, the Letter of Permission/Letter of Intent, STP, Notified, Net Foreign Exchange Earning, NFEP, Net Foreign Exchange Earning, NFEP,  A-BNFEP, Net Foreign Exchange Earning, FOB, CIF, CIF, Invoice 8.34, the Negative List, Letter of Permission/Letter of Intent, Customs, Net Foreign Exchange, LOP, NFEP, LOP, the Foreign Trade (Development and Regulation) Act, LOP, NFEP, Appellant, CESTAT, the Apex Court, the Learned Senior Counsel, the Supreme Court, Exim, the Value Addition Statement, the Value Addition Statement, the Bills of Entry, NFEP, Respondents, Public Notice, Daily Receipt Register, Finished Product Register, Respondents, Customs, Government, Appellants, SEEPZ, Paragraph 8.29 Import Export, NEFP, the Import Export Policy, NFEP, NFEP, NEFP/Value, Cts, Supreme Court, Tribunal, Tribunal, Court, Paragraph 8.17, Value Addition Statement, Notice, Appellants, Value Addition Statement, Shipping Bills, NEFP, NEFP, NEFP, NFEP, the Import Export Policy, the Handbook of Procedures, Exhibit-A, the Supreme Court, CESTAT, Court, Appellant, Customs, Customs, The Export Import Policy, Appellant, inter alia, Paragraph 8.17 of Export Import, the Value Addition Statement, Value Addition Statement, Apex Court, CESTAT, the Value Addition Statement, Government, the Hand Book of Procedures, Procedures, the Apex Court, CESTAT, CESTAT, the Apex Court, CESTAT, CESTAT, CESTAT, The Apex Court, Manufacture, Operations, the Supreme Court, CESTAT, Order of the Apex Court, the Apex Court Order, the Hand Book of Procedures 1997-2002, CESTAT, the Apex Court, the Hand Book of Procedures, CESTAT, CESTAT, the Handbook of Procedures 1997-2002, the Apex Court, the Apex Court, the Supreme Court, Manufacture, Operations, the Supreme Court, the Handbook of Procedures 1997-2002, the Hand Book of Procedures 1997-2002, Gems and Jewellery Association, the Handbook of Procedures 1997-2002, Court, Apar Industries, the Handbook of Procedures 1997-2002, CESTAT, CESTAT, the Supreme Court, the Apex Court, CESTAT, the Supreme Court, CESTAT, the Handbook of Procedures 1997-2002, the Hand Book of Procedures 1997-2002, Apex Court, The Apex Court, the Handbook of Procedures, Paragraph 8.29, Paragraph 9.35, the Hand Book of Procedures 1997-2002, the Customs Authorities, Paragraph 9.11, the Apex Court, CESTAT, the Export Import Policy, CESTAT, the Handbook of Procedures 1997-2002, the Supreme Court, the Value Addition Statement, the Value Addition Statement, the Value Addition Statement, Value, Value, Rate of RM, Quality Control Department, Diamond, Value, Import, Import, CESTAT, CESTAT, Appellant, CESTAT, SEEPZ, Intelligence, Value Addition Statement, EPZ, NFEP, the Value Addition Statement, NFEP, NFEP, the Learned Senior Counsel, NFEP, Value Addition, NFEP, Respondents, Counsel, the Apex Court, Raj Prakash Chemicals Limited, Union of India, Court, Diamond Exporters, Export House, Import, Diamond, the Import Policy, the Apex Court, The Apex Court, the Export Import Policy, Raj Prakash Chemicals, the Export Import Policy, NFEP, NFEP, Value, NFEP, The Learned Counsel, Appellant, the Supreme Court, CESTAT, Paragraph 9.11, the Hand Book of Procedures 1997-2002, The Learned Counsel, Appellant, Appellant, Respondents, the Learned Senior Counsel, CESTAT, the Apex Court, the Apex Court, the Learned Senior Counsel, Appellant, Exim, Respondents, CESTAT, Notified, Respondents, ELT, Department, Department, Department, Appellants, Respondents, Court, Phoenix Mills, ELT, Appellant, CESTAT, CESTAT, CESTAT, CESTAT

QUANTITY: 10,631.39 carats, 63,078.35 carats, 73730 carats, 7370 carats and/or excesses, 73,730 carats, 10631.39 carats, only 1473 carats, only 165.04 carats, 165.40 carats, 1473 carats, 130688.67 carats, 73730 carats, 10631.39 carats, 1473 carats, 10631.39 carats, 63088.35 carats

NORP: Rs.43, Jewellery, Broken, C., SEEPZ, SEEPZ, Hand, SEEPZ, Jewellery, Jewellery

MONEY: 72095.55 Carats, 10631.39 Carats, 6308.35 Carats, 8230;, 8.26 &#8230, 8220;Inputs&#8221, 63078.36 carats, 8220;Q.7, 8220;The, 8220;Q.2, 8220;Considerations

PRODUCT: Appellant, Appellant, Appellant, Appellant, Appellant, Export, Appellant, Appellant, Diamonds, 7370 Carats, Appellant, Para 8.29, Appellant, Appellant, Appellant, 63078.35 Carats, Appellant, Appellant, Appellant, Respondent, Appellant, Appellant, Appellant, Para 8.78B, Appellant, Appellant, Appellant, Respondent, Appellant, Respondent, Appellant, Appellant, Appellant, Appellant, Appellant, Respondent, Regulation 9 and 10, Appellant, Appellant, Appellant, Appellant, Regulation 9 and 10, Appellant, Appellant, ITR Page 411, Appellant, Appellant, Appellant, Appellant, Appellant, Respondent, Para 8.17, Appellant, Appellant, Appellant, Appellant, Appellant, Respondent, Appellant, studded&nbsp, Respondent, Appellant, Appellant, Appellant, Appellant, Respondent, Appellant, Appellant, Appellant, Appellant, Appellant, Appellant, Appellant, Para 8.17, Appellant, Respondent, Respondent, Appellant, Appellant, Para 9.10(d, Appellant, Diamonds, Appellant, Appellant, Appellant, Appellant, Appellant, Appellant, Appellant, Respondent, 348, 8220;(1)&#8230, Appellant, Appellant, Appellant

WORK_OF_ART: Export Processing Zone, the Handbook of Procedures 1997-2002, 72,095.55 Carats, Handbook of Procedures 1997-2002, 72,095.55 Carats

EVENT: the 73730 Carats of diamonds, the 7370 Carats, Public Notice

GPE: Rs.26,29,54,490/-, Notification No.177/94–Cus, Rs.27,00,76383/-, Rs.26,29,54,490/-, India, India, Notification No.177/94, valorem, India, Paragraph, S.C.

FAC: Notice, Notice, Notice, Notice, Notice, Departmental, Notification No.177/94-Cus.dt, Paragraph 8.34, Paragraph 8.29, Paragraph 8.34, Paragraph 8.78B

PERCENT: 5%, 5%, 5%, over 5%, 15%, 5%, 5%, less than 5%, 15%, 5%, 5%, 5%, 5%

LOC: Respondent, Respondent, Respondent, Respondent, Policy, premises, Policy, Policy, Respondent, Paragraph 8.78B, Paragraph 8.29, the Appellant herein, Policy, Respondent, Respondent, Notification No.177/94, Respondent, Respondent, Respondent, Respondent, Respondent, Respondent

ORDINAL: first