BRIJ KISHORE TOSHNIWAL Vs. UNION OF INDIA; COMMISSIONER OF CUSTOMS; RAJASTHAN SMALL INDUSTRIES CORPORATION LTD

JUDGEMENT

(1.) By way of this petition, the petitioner has prayed for the following relief(s):-

(2.) Counsel for the petitioner contended that the petitioner is a sole proprietorship firm of Shri Brij Kishore Toshniwal and is engaged in the business of rough gemstones, cutting and polishing thereof, trading in gemstones and export of finished gemstones. In the normal course of its business, the petitioner had placed order for import of rough precious stone sapphire (yello) and rough semi precious stone aquamarine to M/s A. V. Jewels Co. Ltd. Bangkok, Thailand. In pursuance of the orders passed by the petitioner M/s A.V. Jewels Co. Ltd. sent an invoice bearing no. AVJ- 04/96 dated 9.10.1996, a copy of which is enclosed herewith and marked as Annexure-1. On receiving the invoice, petitioner submitted bill of entry no. 1487/96 dated 24.10.1996 for clearance of rough precious stone yellow sapphire weighing 1138.98 gm and rough semi precious stone aquamarine weighing 1810.00 gm, total valued at Rs. 3,17,186/- CIF at the Air Cargo Complex, Jaipur.

(3.) However, on examination of the parcel, it was found that the rough of yellow sapphire also contained, 224 gm yellow sapphire cut and polished, which was valued at Rs. 56,000/- at the rate of Rs. 50/- per carat. However, the value of the balance quantity of rough sapphire and the rough aquamarine was found to be correct as declared in the bill of entry. Since the bill of entry was filed on the basis of invoice received from M/s A.V. Jewels Co. Ltd., when discrepancy was found on examination of the goods, the petitioner immediately got in touch with M/s A.V. Jewels Co. Ltd., who confirmed that on account of mistake on the part of their staff, some cut stones were also shipped to the petitioner and, in confirmation of the same, M/s A.V. Jewels Co. Ltd. sent a fax dated 29.10.1996. The petitioner immediately submitted copy of the fax received from M/s A.V. Jewels Co. Ltd. along with his letter dated 4.11.1996 to the Assistant Commissioner of Customs, Air Cargo Complex, Jaipur.