2022 (10) TMI 16

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cipal Commissioner of Customs present. P.C. : 1. The subject matter of this Petition is very narrow. 2. Petitioner had booked a consignment for export and filed Shipping Bill No.7550263 dated 18th January 2022. The Shipping Bill was cleared after Let Export Order was issued by the Customs at Precious Cargo Customs Clearance Centre, Bharat Diamond Bourse, BKC, Mumbai. The consignment was recalle....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....toms Act, 1962. Penalty has also been proposed to be imposed on Petitioner under Section 114(iii) and Section 114AA of the Customs Act, 1962. 4. Since Respondents have proposed to confiscate only 57 lots (pcs) of 31.19 Carat of cut and polished diamonds under the said Shipping Bill, out of total consignment of 141.74 Carat declared in the said Shipping Bill, Petitioner, by its letter dated 14th J....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... In Paragraph 33 of the Reply, it is stated that Section 118(b) of the Customs Act, 1962 permits them to confiscate the balance 110.55 Carat also because they were all in the same package. If that was the position, then there is no reason why those diamonds were not included in the show-cause notice as proposed to be confiscated. Therefore, in our view, it is nothing but an afterthought to get ov....