2017 (10) TMI 474

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....d cut and polished semi-precious stones including cubic Zirconia as well as imported packing materials bearing brand names "Korean Star", "Starlite", "Decent" and "Swiss Star". 2. The semi-precious stones of sizes 1 mm - 3mm were imported from Hong Kong through Air Cargo Complex, Jaipur. However, the branded packing material was separately imported through Foreign Post Office, Jaipur. After search of business premises as well as residence of Shri Sunil Batwara, partner, scrutiny of recovered record as well as recording the statement of Shri Sunil Batwara, the department came to the conclusion that the imported consignment of cubic zirconia of various sizes were packed in normal packing pouches without bearing any brand name but at under-....

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....uty is not valid. Accordingly, he prayed that the order may be set aside. 5. Learned DR justified the impugned order. He submitted that both the appellant-firms have carried out the well thought strategy for under valuing the imported gems. He submitted that branded gems of higher value was imported, but the packing material bearing the brand name was obtained separately vide Foreign Post parcel. Accordingly, he justified the confiscation of the imported goods. 6. Both the appellant firms have imported semi-precious gems cubic Zerconia of all sizes from 1.00 mm to 3.00 mm. During the search of the appellants premises, such semi-precious stone as well as imported packing material were found and seized. The appellants were found to pack....