2003 (8) TMI 274

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....Shri Sanjay Singhal, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Ramnarain & Co. tendered three shipping bills for export of cut and polished synthetic stones. Examination of the consignment lead the officers to conclude that the goods were rough synthetic stone and not cut and polished as declared by the exporters. The value declared of the goods was also much lower t....

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.... the common Counsel for the appellant that the goods that were tendered for export were in fact cut and polished synthetic stones as was declared. In coming to his conclusion that the goods except for a small quantity, were rough and unpolished, the Commissioner has relied heavily upon a report dated 18-7-96 of the Gemmological Institute of India tendered after the goods were examined by one of it....

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.... subject-matter of the goods was of the same kind and quality as the goods tendered for export and under consideration by us, it is not possible to apply the opinion of these persons/bodies to the goods under consideration. There is totally absence of any evidence to show this. Counsel for the appellant not able to say why the report of the Gemmology should not be accepted as correct. It is also s....

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.... of the goods to Rs. 3 lakhs and their confiscation (except for the small lot found to be cut polish and faceted under clause (i) of Section 113 of the Act) is justified. With regard to the small quantity of cut and polished goods no doubt they have been taken back. We do not find acceptable the contention by the Counsel for the appellant that leniency is called for because the appellant chose not....