diamonds mentioning certificate
number only in respect of some diamonds and supply other
diamonds in the same consignment without indicating
certificate number. The Commissioner confiscated ... quantity was observed as legitimately
imported and the confiscation was set aside.
(f) Confiscation of unaccounted diamonds exported during 1998-
99, 1999-2000 valued
permit any wastage of diamonds. These broken diamonds are liable for confiscation under Section 111(o) of the Customs Act, 1962.
6. Under the above ... these goods are not available for confiscation; I order absolute confiscation of 23 pieces of high value diamonds under seizure totally valued
purpose of enquiry about cutting and polishing of the confiscated diamonds. The advocate submitted that Shri Jayantilal R. Patel did not give any authority ... diamonds seized by the Customs Officer. Therefore the Customs Officer in the reasonable belief that the diamonds were smuggled into India and liable to confiscation
purpose of enquiry about cutting and polishing of the confiscated diamonds. The advocate submitted that Shri Jayantilal R. Patel did not give any authority ... diamonds seized by the Customs Officer. Therefore the Customs Officer in the reasonable belief that the diamonds were smuggled into India and liable to confiscation
confiscated under Section 111(d) of the Customs Act 1962. However, the goods are not confiscated as they are not available for confiscation. He imposed ... worth Rs. 32 crores were submitted by the appellants and the confiscated diamonds are already in the custody of the Department since 28.2.2001.
While giving
diamonds and had been moving
in the market with some sample of diamonds for sale. These statements do
not connect Appellants with seized diamonds ... applicable in cases of Rough Diamonds. Hence, it is obligatory for
Revenue to prove that rough diamonds, seized & confiscated are smuggled
into India
said diamonds, and the
diamonds were seized by the officers in the reasonable belief that they
are liable for confiscation under the provisions ... also asked
2
to pay the appropriate duty on the said confiscated diamonds which
were allowed to be released on payment of redemption fine
petitioner and passed the order dated September 7, 1970 confiscating the diamonds, in exercise of the powers under Section 111(d) of the Customs ... diamonds weighing 555.67 cts. and the Collector was not justified in confiscating diamonds of that weight. In case the Collector would have confiscated the balance
ownership of the diamonds and their stock of diamonds had also been verified to confirm that the seized diamonds were out of the official stock ... polished diamonds cannot be co-related with rough diamonds imported was very significant. Accordingly, the Collector had held that the diamonds in question were smuggled
Schedule are as under:
SCHEDULE
Right, title and interest in:
1. Diamonds confiscated by Customs.
2. Foreign currency seized by the Customs.
3. The assets ... status of those diamonds. In other words, there is no confirmation with the Competent Authority under SAFEMA that the diamonds confiscated are in a safe
