https://www.taxtmi.com/caselaws?id=53252 The Tribunal upheld the Commissioner's decision in the missing diamonds case, allowing re-export of the goods upon payment of a fine without imposing a penalty. The shipper was held responsible for misdeclaration due to lack of evidence implicating the importer. Ownership of the goods was deemed to rest with the shipper until payment, and the Customs Act was held applicable to foreigners within India's jurisdiction. The case underscored the challenges in establishing liability for missing goods and misdeclaration, emphasizing the significance of evidence and ownership in such disputes. en-us Mon, 05 Apr 2004 00:00:00 +0530 Mon, 11 Oct 2010 17:46:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53252 The Tribunal upheld the Commissioner's decision in the missing diamonds case, allowing re-export of the goods upon payment of a fine without imposing a penalty. The shipper was held responsible for misdeclaration due to lack of evidence implicating the importer. Ownership of the goods was deemed to rest with the shipper until payment, and the Customs Act was held applicable to foreigners within India's jurisdiction. The case underscored the challenges in establishing liability for missing goods and misdeclaration, emphasizing the significance of evidence and ownership in such disputes. Case-Laws Central Excise Mon, 05 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53252