SC orders Customs to decide duty on seized diamonds within 3 months. Appellant entitled to present arguments.

The SC directed the Additional Collector of Customs to determine duty for seized diamonds within three months. The Assessing Officer must allow the appellant to present arguments and consider legal objections. Special Leave Petition is disposed of accordingly.

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The Supreme Court of India ordered the Additional Collector of Customs to decide the amount of duty to be demanded for seized diamonds within three months. The Assessing Officer must give the appellant a chance to be heard and consider all legal arguments against imposing customs duty. The Special Leave Petition is disposed of accordingly.

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