2011 (8) TMI 908

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....epted by the Customs Officers when he was coming out of Baggage Hall at Chhatrapati Shivaji International Airport, Mumbai.  On questioning, the appellant Shri Suresh Kumar Ranchhodass Ghaghada admitted that he was carrying cut and polished diamonds concealed in his baggage. On search from a biscuit box, cut and polished diamonds were recovered. Thereafter, on further search more diamonds were recovered from two shampoo-cum-conditioner bottles. The diamonds worth Rs 36,26,093/- were seized on 02.03.2007 and statement of the appellant Mr. Suresh Kumar Ranchhodass Ghaghada was recorded on 02.03.2007 under Section 108 of the Customs Act, 1962 whereby he disclosed that he went to Dubai in the year 1990 and worked as artisan with a goldsmith....

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....on 6.8.2007 for confiscation of the seized diamonds and for imposition of penalties. The adjudicating authority ordered confiscation of the seized diamonds and imposed a penalty of Rs 20,00,000/- on Mr. Suresh Kumar Ranchhodass Ghaghada and Rs 1,00,000/- on Mr. Harnish Prabhudas Gutla @ Kanha under Section 112 (a) of the Customs act, 1962. 4. The learned counsel on behalf of the appellants submitted that the appellant Mr. Suresh Kumar Ranchhodass Ghaghada bought these diamonds into India without declaring the same to the Customs authorities. He however submitted that as the import of diamonds are not prohibited therefore the same may be released to him on payment of appropriate redemption fine. In respect of the appellant Mr. Harnish Pr....

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.... Mr. Suresh Kumar Ranchhodass Ghaghada, in his statement recorded under Section 108 of the Customs Act, 1962 admitted that the diamonds in question belongs to Mr. Manishbhai @ Jagdishbhai and he was only carrying the same and Mr. Manishbhai @ Jagdishbhai never appeared before the investigating officer or claimed the confiscated diamonds.  As the owner of the diamonds in question is known; therefore we find no merit in the contention of the appellant that the same be released to him on payment of redemption fine. 8. In respect of the penalty imposed on Mr. Suresh Kumar Ranchhodass Ghaghada, we find that Mr. Suresh Kumar Ranchhodass Ghaghada, the appellant, admitted in his statement that he had smuggled the diamonds in question on the....