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Issues involved: Appeal against custom duty confirmation, redemption fine, and penalty under Customs Act, 1962. Appeals by co-appellants against penalty imposition under various provisions of the Customs Act, 1962.
Summary: The appeal was filed against the order confirming custom duty under Section 28 AA of the Customs Act, 1962, and imposing a redemption fine and penalty under Sections 112(a), (b), and 114(i) of the said Act. Other co-appellants also filed appeals against penalty imposition under different provisions of the Customs Act, 1962. All appeals arising from a common order and common offense were disposed of collectively. The case involved the interception of an auto rickshaw carrying undeclared electronic goods from a warehouse. Subsequent investigations revealed discrepancies in stock of diamonds and gold, with allegations of diverting imported diamonds and substituting them with local ones. The impugned order confirmed confiscation of diamonds, demanded duty, and imposed penalties on all appellants. The appellant's counsel argued discrepancies in the investigation process, lack of consideration of evidence, and violation of principles of natural justice. They contended that the adjudicating authority failed to consider statements and evidence provided by the appellants, leading to an unjust decision. After reviewing the records, the Tribunal found shortcomings in the adjudicating authority's assessment, particularly regarding the substitution of diamonds and shortage in stock. The Tribunal concluded that a fresh adjudication was necessary, directing the matter to be remanded back to the adjudicating authority for proper consideration of all defenses raised by the appellants. The Tribunal set aside the impugned order and instructed the adjudicating authority to reexamine the matter within 60 days. The confiscated diamonds were to remain in the custody of the department during this process. All other issues were left open for further consideration. The appeals were disposed of by way of remand.
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