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2014 (6) TMI 191 - AT - CustomsConfiscation under Section 113(d) - Re export of goods - Revenue contends that in the airway bill, the goods are shown as polished diamonds whereas in the invoice submitted by the exporter it is shown as rough diamonds and therefore, there is a discrepancy between the two and hence, things are not in order - Held that:- Airway bill is prepared by the Airlines. If they have committed an error in preparing the airway bill, no blame can be laid on the importer. In the invoice the impugned goods are clearly shown as rough diamonds and the value is also shown and the appellate and adjudicating authority have accepted the value given in the invoice for the purpose of adjudication. If that be so, they could not have taken a view that merely because in the airway bill, the goods are declared as polished diamonds, the import is not in order. - Following decision of Sahil Diamonds Pvt. Ltd. [2010 (4) TMI 1015 - Supreme Court of India] - importer allowed to re-export the diamonds as per the procedure prescribed by the Board in the said circular - Decided in favour of assessee.
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