2014 (10) TMI 843

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....Appellant. Shri D.D. Joshi, Superintendent (AR), for the Respondent. ORDER The appellants and Revenue are in appeal against the same Order-in-Original under which a consignment of 299.33 carats of cut and polished diamonds imported by them was confiscated and allowed to be re-exported on payment of redemption fine of Rs. 4 lakhs under Section 125 of the Customs Act, 1962. Whereas the appe....

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....ation No. 94/96 and filed bill of entry accordingly. However, on examination of the goods at the time of re-import, two more packets containing 299.33 carats of diamonds said to be related to export under invoice No. SA/1111003, dated 3-11-2011 were found. The said bill of entry No. 810 was filed on 8-12-2011. After a period of 8 days the appellants requested, on 21-11-2011, for amendment in Bill ....

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....forming that they (customer in US) were sending back goods covered by these export invoices No. SA/1111003 and SA/1111035. But what was received back (299.33 carats) were not the total consignment exported under invoice SA/1111003. The General Manager Shri Rahul Desai in his statement recorded on 29-12-2011 admitted that he received a call from his customers informing that they are returning the c....

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.... contained 1098.80 carats. There is no correlation between the export quantity and the reimported quantity. Therefore, I see no reason to disagree with the findings of the Commissioner. I uphold the confiscation of the goods and the imposition of redemption fine of Rs. 4 lakhs. 6. I find that the exporter in a letter to the appellants admitted that they had forgotten to include the 299.33 ....