2005 (5) TMI 413

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..... ember (T)]. The matter is posted today for hearing the stay application. However, during the hearing, we have heard both sides at length. Therefore, after dispensing with the requirement for pre-deposit, we take up the appeal itself for disposal. 2. The appellant before us exported from Jaipur a consignment of cut and polished semi-precious gem stones under invoice dated 31-3-1999 to Italy .....

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..... the appellant for confiscation of the goods and demand of duty. Those proceedings were confirmed in adjudication. The Commissioner (Appeals) whose order is before us held that the goods declared as re-imported did not tally with the goods exported earlier. He, therefore, demanded customs duty in relation to the import and confirmed confiscation and imposition of penalty. The present appeal challe .....

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..... ld have occurred on account of many reasons. Since no duty free clearance is being sought by the appellant in regard to the quantity found short, the proceedings cannot have any application to the quantity found short. That dispute is if at all, is between the appellant and the buyer to settle. May be, the Reserve Bank of India would be involved inasmuch payment is not realised. That dispute is en .....

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