2019 (10) TMI 598

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..... oner in directing a confiscation of goods that were eventually covered by the Kimberly Certificate prescribed for the purposes of its import, a delay in adjudication of the matter would prejudicially affect the petitioner, who has been permitted to re-export the goods by Ext.P11 order. Without prejudice to the right of the petitioner to impugn Ext.P11 order, to the extent it imposes a penalty a .....

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..... OF EXCISE AMP; CUSTOMS JUDGMENT The petitioner Company, which is engaged in the business of retail sale of Gold and Diamond jewellery is aggrieved by Ext.P11 order that is passed by the respondents confiscating the 'Uncut Diamonds' that were imported by the petitioner under the Bill of Entry No. 8034440 dated 13.9.2018 under Section 111 (d) of the Cu .....

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..... Under the said circumstances, without prejudice to the right of the petitioner to impugn Ext.P11 order, to the extent it imposes a penalty and redemption fine in lieu of confiscation on the petitioner, before the appellate authority in appropriate proceedings, I permit the petitioner to re-export the imported diamonds on the strength of the Kimberly Process Certificate now produced .....

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