Home Case Index All Cases Customs Customs + AT Customs - 2016 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 200 - AT - CustomsImposition of penalty under Section 112(a) of Customs Act, 1962 - import of rough diamonds - restriction on import - Kimberley Process Certificate - seizure - confiscation of rough diamonds under section 111 of the Customs Act, 1962 - Shri Narendra Raval the owner of rough diamonds - is Shri Narendra Raval involved in the illegal import or smuggling of seized Rough Diamonds brought by Shri Jorabhai and Shri Premabhai? - Held that: - the only evidence against Shri Narendra Raval is the statement of Shri Premabhai dated 22.04.2011. In the absence of other evidences corroborating and supplementing the said statement, Shri Narendra Raval cannot be held guilty on the basis of such uncorroborated statement only, that too of co-accused. The decision in the case of Vinod Solanki vs. UOI [2008 (12) TMI 31 - SUPREME COURT] has been relied upon. Shri Narendra Raval, a Kenyan citizen and, resident at Nairobi, no penalty is imposable on him as per the provisions of Customs Act which has jurisdiction within the territory of India only - jurisdiction of Customs Act to foreign citizen and to territory beyond India - Held that: - the issue is academic. The decision in the case of C.K. Kunhammed vs. CC [1992 (3) TMI 199 - CEGAT, MADRAS] would apply. Imposition of penalty set aside - appeal allowed - decided in favor of appellant.
|