https://www.taxtmi.com/caselaws?id=98749 The Tribunal allowed the appeal in a case involving allegations of illegal import and export of diamonds. The Collector's order for confiscation of diamonds was overturned due to insufficient evidence supporting the allegations. The Tribunal found the Department's reliance on a statement lacking credibility and failed to establish the unlawful nature of the diamonds. The show cause notice amendment invoking Section 123 was also questioned for its timing and validity, leading to the impugned order being deemed unsustainable. Consequential relief was granted in favor of the appellants. en-us Thu, 05 Aug 1999 00:00:00 +0530 Sat, 21 Jan 2012 18:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98749 The Tribunal allowed the appeal in a case involving allegations of illegal import and export of diamonds. The Collector's order for confiscation of diamonds was overturned due to insufficient evidence supporting the allegations. The Tribunal found the Department's reliance on a statement lacking credibility and failed to establish the unlawful nature of the diamonds. The show cause notice amendment invoking Section 123 was also questioned for its timing and validity, leading to the impugned order being deemed unsustainable. Consequential relief was granted in favor of the appellants. Case-Laws Customs Thu, 05 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98749