Supreme Court · 2004 INSC 522 · Decided 14 September 2004
Commissioner of Customs, Mumbai v. M/S. B. V. Jewels and ORS.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 522 · [2004] SUPP. 4 S.C.R. 413
- Case number
- CIVIL APPEAL No. 4254/2003
- Decided
- 14 September 2004
- Bench
- S.N. VARIAVA, ARIJIT PASAYAT (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
MUMBAI v. MIS. B. V. JEWELS AND ORS. SEPTEMBER 14, 2004 [S.N. VARIAVA AND ARIJIT PASAYAT, JJ.J Customs Act, 1962-Non-levy and short levy-Capital goods­ Unaccounted diamonds-Seizure of-Goods imported by one firm utilised by sister concern-Common premises-Mixing of two units-Held not confirmed-Plea that units can transfer without permission, rejected. Burden of proof-Jn respect of retention of goods in connection with the promotion of exports of gem and jewellery-Held, burden lies on the assessee to establish the satisfaction of condition. Exim Policy-Paras 8.34 and
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