2000 (9) TMI 317

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.....M. George, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Although the stay application is listed today, we have, with the consent of the departmental representative, acceded to the request made by the advocate of the appellant to take up the appeal and dispose of it. 2. The appellant imported a consignment of diamonds. These were declared in the bill of entry a....

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....n 111 of the Act or imposition of penalty on the appellant under Section 112. 4. We are not able to agree. We agree that it is possible that the appellant may have though that the goods were not rough diamonds for the reason that, in the form in which they were imported, they were not cut or polished. We must add that this sounds somewhat improbable; the general understanding in the trade ....

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.... the goods had wrongly been declared, since they have been worked. Therefore, they are liable to confiscation. We must not omit to take note of the fact that the importers have been in the diamond trade for ten years (as informed by the advocate for the appellant, in reply to a question). However, we note that the certificate of origin did indicate that the goods were worked and was also produced ....