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2024 (4) TMI 1213

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..... dering the prima facie facts of the case for which the Appeal is admitted, and also keeping in mind the balance of convenience and irreparable injury which may be caused to the appellant, the prayers are nto required to be granted. The respondent is to continue the indemnity bond for Rs. 1,14,89,76,378/- during the pendency of these Appeals and the appellant shall also continue to have the possession of the confiscated sample diamonds totalling to 211.21 carats during the pendency of these appeals. Application disposed off.
BHARGAV D. KARIA AND NIRAL R. MEHTA, JJ. Shri Hirak Shah for Nikunt K. Raval, for the Appellant. Shri Parth Contractor, Advocate, for the Respondent. ORDER Heard Learned Advocate Mr.Hirak Shah for learned advoca .....

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..... m M/s. C.D. Jewels and therefore cannot be confiscated? (vi) Whether in the law, facts and circumstances of the case, the restriction imposed vide Office Memorandum dated 18-11-2010 on trade of marange diamonds, read with the Office Memorandum dated 19-8-2011, was applicable on the subject imported goods, making import of the said goods in contravention of the applicable law including the Customs Act, 1962 and liable for confiscation under Section 111(d), (m), and (o) of the Customs Act, 1962 with penalty under Sections 112(a), 114AA of the Customs Act, 1962? (vii) Whether in the law, facts and circumstances of the case, CESTAT was right and justified in concluding that as the procurement process of the concerned goods started before 17 .....

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..... nder Article 226 of the Constitution of India directing the Respondents to forthwith release the Indemnity Bond dated 14 December 2011 the sum of Rs. 114,89,76,378/executed by the directors of the Petitioner No. 1 in favour of the Respondents; (C) Issue a Writ of Mandamus or any other writ in the nature of Writ of Mandamus, or any other order or direction under Article 226 of the Constitution of India directing the Respondents to forthwith return the confiscated sample diamonds, totalling 211.21 carats by the officers of the Respondent No. 3 on 30-11-2011 and 1-12-2011; (D) Issue a Writ of Mandamus or any other writ in the nature of Writ of Mandamus, or any other order or direction under Article 226 of the Constitution of India directin .....

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