https://www.taxtmi.com/caselaws?id=33913 The Tribunal upheld the absolute confiscation of diamonds valued at Rs. 34,76,000 due to the appellant's conscious attempt to smuggle them without declaring to Customs. The confiscation of other goods and imposition of a penalty of Rs. 3,50,000 were also upheld. However, the case was remanded to the Commissioner for a fresh decision on redemption of the goods under Section 125 of the Customs Act, as the appellant was not given an opportunity to present a defense against absolute confiscation as required by law. The Commissioner was directed to exercise discretion judiciously and allow the appellant a reasonable opportunity to be heard. en-us Fri, 05 Sep 2008 00:00:00 +0530 Mon, 22 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33913 The Tribunal upheld the absolute confiscation of diamonds valued at Rs. 34,76,000 due to the appellant's conscious attempt to smuggle them without declaring to Customs. The confiscation of other goods and imposition of a penalty of Rs. 3,50,000 were also upheld. However, the case was remanded to the Commissioner for a fresh decision on redemption of the goods under Section 125 of the Customs Act, as the appellant was not given an opportunity to present a defense against absolute confiscation as required by law. The Commissioner was directed to exercise discretion judiciously and allow the appellant a reasonable opportunity to be heard. Case-Laws Customs Fri, 05 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33913