2024 (4) TMI 1213

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....eals are filed under section 130 of the Customs Act, 1962 of the Customs Act arising out of the order dated 12th March, 2020 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad in Customs Appeal Nos. 11784-11785 of 2017 and Customs Appeal No. 11803 of 2017. 3. The appellant has proposed the following questions of law : "(i)  Whether transaction of any conflict rough diamond on expired KPC can be held legal? (ii)  Whether CESTAT failed to interpret the relevant date for import of rough diamond of Marange origin? (iii) Whether endorsement on the basis of OM No. 11/02/2010 dated 19-8-2011 was required on KPC as in case of documents of contemporaneous imports? (iv) Whether CESTAT failed....

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....antial question of law which would take care of all the questions of law raised by the appellant. Whether on the facts and circumstances of the case Customs, Excise & Service Tax Appellate Tribunal has committed an error in concluding that the Revenue has not substantiated its case about smuggling of rough diamonds in question and consequently setting aside the confiscation of such goods and penalty imposed on the respondent? 5. These Appeals are to be heard with Tax Appeal No. 59 of 2019. ORDER IN CIVIL APPLICATION NO.1 OF 2020 1. This application is for stay of the order under Appeals. 2. During the pendency of these appeals, the respondent has filed Special Civil Application No. 8700 of 2020, in which the respondent has prayed for ....

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.... pre- deposit of Rs. 75,000/- made by the Petitioner No. 2. 3. It appears from the record that this Court (Coram: Hon'ble the Chief Justice Mr. Justice Vikram Nath & Hon'ble Mr. Justice J.B. Pardiwala) by order dated 17th August, 2020 granted prayer (A) to the respondent and this Court (Coram: Hon'ble the Chief Justice Mr. Justice Vikram Nath & Hon'ble Mr. Justice Bhargav D. Karia) by order dated 25th March, 2021 has granted prayer (D) to the respondent. 3.1 Therefore, the question only remains as to whether the impugned order is required to be stayed qua prayer (B) and prayer (C) or not. 3.2 Prayers (B) and (C) refer to continue the indemnity bond dated 14th December, 2011 to the sum of Rs. 114,89,76,378/- executed by the Directors of t....