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2009 (8) TMI 496 - CESTAT, AHMEDABADConfiscation and penalty- Import of rough diamonds- without, assigning any reason, department rejected first report given by expert penal and decided to go for second report constituted by expert penal in field and it seems impossible for them to give an unacceptable report whereas the member of second and third penal were not experts and picked up from trade. No uniformity in versions of various members and facts narrated in notice making the second and, third report also doubtful. Held that- moreover there was no allegation of any relationship between appellant and foreign supplier of goods casting any doubt on value declared by appellant. since over valuation of goods not proved, confiscation and penalty not warranted. Kimberly process certificate produced by importer allegedly not covering goods in question. CBEC Circular No. 53/2003-cus, dated 23.6.2003 para 7 of the circular relied upon by the department for absolute confiscation not relates to non-production of K.P.Certificate, but is in respect of other contravention. Moreover board itself prescribe re export of goods in absence of any K.P. Certificate, hence absolute confiscation of rough diamond not warranted in light of fact that K.P. Certificate is valid and corresponds to value of rough diamonds declared by appellant. goods allowed to be re-exported without any redemption fine in the fact of case.
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