https://www.taxtmi.com/caselaws?id=192570 The Tribunal set aside the order confirming custom duty, redemption fine, and penalties under the Customs Act, 1962. It found deficiencies in the adjudication process, particularly regarding the substitution of diamonds and stock discrepancies. The matter was remanded to the adjudicating authority for a fresh assessment, directing proper consideration of all defenses raised by the appellants within 60 days. Confiscated diamonds were to remain with the department during this period, with other issues left open for further review. The appeals were disposed of through remand. en-us Mon, 11 Jun 2012 00:00:00 +0530 Tue, 06 Jun 2017 17:06:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192570 The Tribunal set aside the order confirming custom duty, redemption fine, and penalties under the Customs Act, 1962. It found deficiencies in the adjudication process, particularly regarding the substitution of diamonds and stock discrepancies. The matter was remanded to the adjudicating authority for a fresh assessment, directing proper consideration of all defenses raised by the appellants within 60 days. Confiscated diamonds were to remain with the department during this period, with other issues left open for further review. The appeals were disposed of through remand. Case-Laws Customs Mon, 11 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192570