2019 (4) TMI 188

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....esh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri S. Suriyanarayanan, Advocate for the Appellants Shri S.K. Shukla, Superintendent (AR) for the Respondent ORDER Per: Raju These four appeals have been filed by Shri Jaisukh Gobarbhai Savalia, Ms. Mancy H Kumpavat, Shri Vikram Natvarlal Patel and Shri Dhanji Nanji Varia against imposition of penalties under Section 112(....

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....t done any purchase/ processing of diamonds smuggled this time which were confiscated in the impugned proceedings. He argued that there is no proposal for confiscation of the earlier imports made by the aforesaid two noticees and therefore, Section 112(b) of the Customs Act, 1962 cannot be invoked and no penalty can be imposed. He relied on the decision of the Tribunal in the case of Prakash Sanch....

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.... or purchasing, or in any other manner dealing with any goods which he knows or has reason to believe are liable to confiscation under section 111, shall be liable,- In the instant case, Shri Dhanji Nanji Varia, Shri Vikram Natavarlal Patel and Shri Jaisukh Gobarbhai Savalia have admitted that they have earlier purchased/ polished the diamonds smuggled by the two main noticees. They have admitt....

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....is excessive and the same are reduced to Rs. 50,000/- (Rupees fifty thousand only) each. 6. As regards the role of Ms. Mancy H Kumpavat, it is alleged that she was acting as interpreter for the two main noticees for their conversation with the local job workers/ buyers of the diamonds. She was fully aware of the iilicit nature of activities of both the main noticees. She also admitted in her st....