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2012 (3) TMI 42 - CESTAT, NEW DELHIContravention of import policy in respect of rough diamond – absolute confiscation of goods held – failure of assessee to furnish Kimberly Process certificate in respect of import of said goods - seeking permission for re-export of goods and waiver of penalty – Held that:- No evidence of wilful attempt by the assessee to contravene the rules is found, therefore there is no reason to impose any penalty. Hence, order of the Commissioner (Appeals) of setting aside the penalty is upheld. Further, Respondent is not making a clear submission as to why he wants the goods to be re-exported. He has not made any payment towards the goods. Thus, permission for re-export of goods is denied and order of the original adjudicating authority for absolute confiscation of the goods is restored – Decided partly in favor of assessee.
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