ROSY BLUE (INDIA) PVT LTD Vs. UNION OF INDIA & ANR
HIGH COURT OF BOMBAY
Rosy Blue (India) Pvt Ltd
Union Of India And Anr
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(1.) Heard the learned counsel appearing for the Appellant. The challenge in this Appeal is to a common judgment and order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench (for short "Appellate Tribunal"). The Appeals preferred by Appellant and Revenue have been decided by a common judgment.
(2.) With a view to appreciate the submissions made by the learned counsel appearing for the Appellant, it will be necessary to make a reference to the facts of the case.
(3.) The Appellant exported a consignment of 485.370 carats of diamonds against invoice No. SA/1111035 / 2/2011- 2012 dated 28th November 2011. The Appellant re-imported the same consignment and filed a Bill of Entry. On examination of the goods at the time of re-import, two more packets containing 299.33 carats of diamonds said to be related to export under Invoice No. SA/1111003 / 2 / 2011- 2012 dated 3rd November 2011 were found. The Bill of Entry was filed on 8th December 2011. The amendment of Bill of Entry was denied. On 18th May 2012, the Order-in-Original was passed by the second Respondent. By the Order-inOriginal, the Commissioner of Customs ordered confiscation of the excess quantity of the cut and polished diamonds of 299.33 carats. An option was given to redeem the diamonds, in lieu of confiscation on payment of fine of Rs.4,00,000/- under Section 125 of the Customs Act, on the condition that the goods will be re-imported within 90 days. Aggrieved by this order, both Appellant and Revenue preferred Appeals before the Appellate Tribunal. The Respondent's grievance was that penalty was not imposed by the adjudicating authority.;
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