https://www.taxtmi.com/caselaws?id=102115 The appeal was dismissed against the adjudication order by the Commissioner of Customs regarding the import of gems declared as 'rough saphire.' The goods were confiscated due to the inclusion of cut pre-shape saphire and polish saphire, with a redemption fine of Rs. one lakh and a penalty of Rs. 25,000 imposed. The appellants' claim for re-export based on a FAX message from suppliers was rejected due to discrepancies in submission. Both parties cited legal precedents, but the judge upheld the original order, emphasizing the lack of substantial evidence supporting the appellants' claims. en-us Thu, 02 May 2002 00:00:00 +0530 Mon, 13 Feb 2012 17:09:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102115 The appeal was dismissed against the adjudication order by the Commissioner of Customs regarding the import of gems declared as 'rough saphire.' The goods were confiscated due to the inclusion of cut pre-shape saphire and polish saphire, with a redemption fine of Rs. one lakh and a penalty of Rs. 25,000 imposed. The appellants' claim for re-export based on a FAX message from suppliers was rejected due to discrepancies in submission. Both parties cited legal precedents, but the judge upheld the original order, emphasizing the lack of substantial evidence supporting the appellants' claims. Case-Laws Customs Thu, 02 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102115