2020 (2) TMI 1430

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....Chavan, AC (AR), for the Appellant. Shri J.C. Patel, Advocate, for the Respondent. ORDER [Order per : D.M. Misra, Member (J)]. - This Miscellaneous Application is filed by the Revenue seeking stay of the Order-in-Appeal No. MUM/CUST-APSC-APP-505/19-20, dated 19-9-2019 passed by the Commissioner of Customs (Appeals). 2. It is the contention of the Revenue that the Learned Commissioner (App....

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.... Notification No. 45/2017-Cus., dated 30-6-2017. Further, with regard to the 27 pieces of diamonds, the Learned Commissioner observed that the exemption Notification No. 45/2017-Cus. also cannot be extended as the conditions of the said notification was not satisfied. Consequently, he has upheld confiscation of the diamonds and given option to redeem the same on payment of fine of Rs. 15.00 lakhs.....

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....ods or clear the same for home consumption on compliance with laid down procedure. We do not find any condition has been imposed by the Learned Commissioner (Appeals) in upholding confiscation and penalty. Besides, we do not find any substance in the allegation advanced on behalf of the Revenue that there is violation of principles of natural justice as the Commissioner (Appeals) has decided the c....