https://www.taxtmi.com/caselaws?id=387114 The court allowed the petitioner company to re-export 'Uncut Diamonds' confiscated under the Customs Act, 1962, upon payment of a redemption fine and penalty. The court found that the Commissioner lacked jurisdiction in directing confiscation and permitted the re-export based on the Kimberly Process Certificate. The petitioner was directed to pay the fines under protest, with the right to challenge them before the appellate authority. The judgment ensured timely filing of an appeal to contest the penalties, ultimately granting permission for re-export while preserving the petitioner's appellate rights. en-us Fri, 04 Oct 2019 00:00:00 +0530 Thu, 17 Oct 2019 10:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387114 The court allowed the petitioner company to re-export 'Uncut Diamonds' confiscated under the Customs Act, 1962, upon payment of a redemption fine and penalty. The court found that the Commissioner lacked jurisdiction in directing confiscation and permitted the re-export based on the Kimberly Process Certificate. The petitioner was directed to pay the fines under protest, with the right to challenge them before the appellate authority. The judgment ensured timely filing of an appeal to contest the penalties, ultimately granting permission for re-export while preserving the petitioner's appellate rights. Case-Laws Customs Fri, 04 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387114