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2014 (1) TMI 795 - HC - CustomsEvasion of custom duty - Suppression of facts - Non declaration of dutiable goods - Confiscation of 14500 Pound gold and diamond - Imposition of redemption fine - Held that:- Bill which was found from the possession of the petitioner No.2 - Meenaben Ashokkumar Patel, the valuation of the jewellery in question is mentioned as 14,500 British Pounds. Not only that even the VAT refund was received from the British authority considering the valuation of the jewellery in question at 14,500 British Pound. Under the circumstances, when the very petitioners for the purpose of getting VAT Refund from the British authority put the valuation of the jewellery in question at 14,500 British Pound, thereafter it is not open for them to contend that the valuation of the jewellery in question is less. The petitioners cannot be permitted to take benefit of their-own misrepresentation. If the contention on behalf of the petitioner is accepted, it would be giving a premium to such a dishonesty on the part of the petitioners of putting higher valuation for the purpose of getting VAT refund from the British Authority and the same would tantamount to giving a premium to the illegality committed by the petitioners. In the facts and circumstances of the case and considering the Bill No.p 21288 dtd. 26/6/2010 issued by M/s. P.B.L. Jewellers Ltd. in the name of Meenaben A. Patel -petitioner No.2 herein, for the purchase of the jewellery in question, which was found from the possession of the petitioner No.2 and considering the valuation mentioned therein, no illegality has been committed by the authorities below in considering the valuation of the jewellery in question at 14,500 British Pound and consequently no error and/or has been committed in passing the order of confiscation and redemption - Decided against assessee.
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