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2018 (7) TMI 790 - CESTAT AHMEDABADAbsolute Confiscation - penalty - Smuggling - Diamonds - Baggage Rules - Held that:- Even though, the advocates have disputed that only on the basis of oral evidences, the allegation of act of smuggling involving the appellants cannot be confirmed. However, they could not produce any contrary evidences nor request for cross examination of these witnesses was made. Therefore, the findings of the Ld. Commissioner on the basis of oral evidences which remain unchallenged and not retracted cannot be assailed and admissible evidence - confiscation upheld. The appellant Sh. Pradeep Bhai Jagda and Sh. Karsan Naran Keshwala are actively involved in the smuggling of the rough diamonds seized by the customs on 04.03.2012. consequnelty, imposition of penalty on them under Section 112(a) and (b), respectively sustainable however, the quantum of penalty reduced. Appeal allowed in part.
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