https://www.taxtmi.com/caselaws?id=91284 The appeal against the confiscation of rough diamonds for misdeclaration of quantity under the Customs Act was dismissed. The Judge upheld the Collector (Appeals) decision, attributing the misdeclaration to the supplier's mistake at the port of shipment, absolving the importer of any wrongdoing. The evidence, including a letter from the supplier's bank, supported the importer's contention that the mistake was not within their control. The possession of two sets of documents by the importer was deemed crucial, but the lack of evidence regarding this aspect favored the respondent. en-us Thu, 29 Oct 1998 00:00:00 +0530 Mon, 17 Oct 2011 10:49:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91284 The appeal against the confiscation of rough diamonds for misdeclaration of quantity under the Customs Act was dismissed. The Judge upheld the Collector (Appeals) decision, attributing the misdeclaration to the supplier's mistake at the port of shipment, absolving the importer of any wrongdoing. The evidence, including a letter from the supplier's bank, supported the importer's contention that the mistake was not within their control. The possession of two sets of documents by the importer was deemed crucial, but the lack of evidence regarding this aspect favored the respondent. Case-Laws Customs Thu, 29 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91284