https://www.taxtmi.com/caselaws?id=248287 The Tribunal allowed the appeal, granting permission for re-export of rough diamonds without a Kimberley Process (KP) Certificate in compliance with Board Circular provisions. The penalties imposed under the Customs Act were set aside, following legal precedents and proper documentation, ensuring fair treatment for the appellant in the importation process. en-us Fri, 16 Nov 2012 00:00:00 +0530 Wed, 04 Jun 2014 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248287 The Tribunal allowed the appeal, granting permission for re-export of rough diamonds without a Kimberley Process (KP) Certificate in compliance with Board Circular provisions. The penalties imposed under the Customs Act were set aside, following legal precedents and proper documentation, ensuring fair treatment for the appellant in the importation process. Case-Laws Customs Fri, 16 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248287