NEW KAILASH JEWELLARY HOUSE, M.D. Vs. CC

JUDGEMENT

(1.) THESE three appeals have been filed by the appellants against the common order made by the Commissioner. Common show cause notice was issued against all the appellants.

(2.) DURING the course of hearing, the appellant Proprietor of M/s New Kailash Jewellary House gave an adjournment application on 12.7.2006 stating that his advocate was out of India. He was clearly told that hearing cannot be adjourned on such a ground and will continue and that he may participate in it. However, no one argued on behalf of the appellant M/s New Kailash Jewellary House.

(3.) THE case of the revenue as reflected in the show cause notice was that an information was received to the effect that M/s Shivam Enterprises, New Delhi and M/s Shyam Exports, New Delhi had obtained 62 Replenishment (REP) licences from DGFT, New Delhi for the import of gold on the basis of forged bank realization certificates and Export Shipping Bills and they had utilized these licences for import of approximately 350 kgs. of gold, without payment of customs duty resulting in loss of revenue to the extent of Rs. 5.23 crores to the government. The enquiries revealed that these licences were obtained on the strength of forged documents, namely Bank Realisation Certificates and Registration -cum -Membership Certificates of Gem and Jewellery Export Promotion Council and even Import Export Code number was obtained on the basis of such forged documents. Enquiries from Bank of Nova Scotia, New Delhi revealed that they had issued gold to the appellant M/s K.K. Exports against 12 licences issued in the name of M/s Shivam Enterprises and M/s Shyam Exports. It also transpired during the enquiry that some licences of these two concerns were utilized by the appellant M/s Kailash Jewellery House, New Delhi and the appellant M/s M.D. Overseas Limited, and also one M/s Deep Exports whose appeal is said to be pending in the West Zonal Bench of the Tribunal at Mumbai.