Home Case Index All Cases Customs Customs + HC Customs - 2019 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (10) TMI 598 - KERALA HIGH COURTConfiscation of imported goods - Uncut Diamonds - lack of jurisdiction of Commissioner - HELD THAT:- While the petitioner impugns Ext.P11 order on various ground including the lack of jurisdiction of the Commissioner in directing a confiscation of goods that were eventually covered by the Kimberly Certificate prescribed for the purposes of its import, a delay in adjudication of the matter would prejudicially affect the petitioner, who has been permitted to re-export the goods by Ext.P11 order. Without prejudice to the right of the petitioner to impugn Ext.P11 order, to the extent it imposes a penalty and redemption fine in lieu of confiscation on the petitioner, before the appellate authority in appropriate proceedings, the petitioner is permitted to re-export the imported diamonds on the strength of the Kimberly Process Certificate now produced by him as Ext.P10, and subject to his paying the penalty and redemption fine under protest before the respondents. Petition disposed off.
|