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2020 (2) TMI 1430 - AT - CustomsViolation of principles of natural justice - it is contended that Revenue was not given an opportunity of hearing by the Ld. Commissioner (Appeals) before passing the order - Confiscation of Diamonds and re-export of same - HELD THAT:- There are no merit in the apprehension of the Revenue that on payment of fine, the appellant would redeem the confiscated diamonds and re-export the same. We find that the Learned Commissioner (Appeals) after analyzing the evidence concluded that there has been misdeclaration of re-imported diamonds, denied the benefit of exemption to the same and upheld its confiscation and penalty. The re-imported diamonds are not absolutely confiscated. After payment of the fine and penalty amount, the option lies with the appellant either to re-export the goods or clear the same for home consumption on compliance with laid down procedure. There are no condition imposed by the Learned Commissioner (Appeals) in upholding confiscation and penalty. Besides, we do not find any substance in the allegation advanced on behalf of the Revenue that there is violation of principles of natural justice as the Commissioner (Appeals) has decided the case without affording an opportunity of hearing to the Revenue. The Revenue could not make out a prima facie case that the order is ex facie illegal or passed without jurisdiction or there is an error apparent on the face of the order - application dismissed.
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