https://www.taxtmi.com/caselaws?id=437859 The Tribunal set aside the order confiscating 'cut and polished diamonds' under the Customs Act, 1962, citing procedural lapses and the 'first check' system. The appellant was granted exemption under Notification No. 45/2017-Cus for the entire consignment. The invocation of section 118 by the First Appellate Authority was deemed unjustified. The appeal was disposed of, with the impugned order overturned except for the exemption eligibility, which was extended to cover the full consignment. en-us Mon, 01 May 2023 00:00:00 +0530 Wed, 17 May 2023 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437859 The Tribunal set aside the order confiscating 'cut and polished diamonds' under the Customs Act, 1962, citing procedural lapses and the 'first check' system. The appellant was granted exemption under Notification No. 45/2017-Cus for the entire consignment. The invocation of section 118 by the First Appellate Authority was deemed unjustified. The appeal was disposed of, with the impugned order overturned except for the exemption eligibility, which was extended to cover the full consignment. Case-Laws Customs Mon, 01 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437859