COMMISSIONER (CUSTOMS) Vs. MANRAJ JEWELLERS

JUDGEMENT

(1.) WHEN the matter was called Shri I.K. Sharma, Accountant of the Respondent prayed for adjournment on the ground of his sickness. We have not agreed to the said request in view of the points involved, having very short compass, being question of law.

(2.) RELEVANT facts for disposal of this appeal of Revenue are as follows :

(3.) THE respondents herein, among others, imported certain machines registering themselves with Gem and Jewellery Export Promotion Council either as a merchant exporter or as manufacturer exporter by misdeclaring to that Council to the effect that these machines would be used for export promotion but it is alleged by the Revenue that the respondents wrongfully claimed the concessional rate of Customs duty under Customs Notification 159/86 dated 1 -3 -1986 and the goods manufactured with the help of imported chain making machines were sold in the open market and were not sent for export. This action of the respondent is allegedly violative to undertaking given by the respondent to the Commissioner of Customs, Bombay Port from where to said machine was imported.