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2013 (10) TMI 1305 - CGOVT - CustomsConfiscation of goods - Non declaration of commercial quantity of diamonds imported in India - Import of diamonds for making jwellery - Held that:- The said goods imported through Baggage being in commercial quantity, not declared before customs and found concealed, would fall in the category of ‘smuggled goods’. Further the importation is in violation of Sections 77 and 79 of Customs Act, Section 3(3)/11 of the Foreign Trade (Development & Regulation) Act, 1992, para 2.20 of the Foreign Trade Policy (2009-14), and Rule 3 of Foreign Trade (Exemption from Application of Rules in Some Cases) Order, 1993. There is therefore, a prohibition in law for the import of goods except in compliance with the Foreign Trade Policy. Non-compliance of these provisions renders the goods (prohibited goods) liable for confiscation under Section 111 of the Customs Act, 1962. - importation or exportation could be subject to certain prescribed conditions, to be fulfilled before or after clearance of goods. If the conditions are not fulfilled, it may amount to prohibited goods in terms of Sections 2(33), 111(d) and 113(d) of the Customs Act, 1962. - benefit of exemption was not available as the goods were attempted to be smuggled into India. As per Customs Tariff the diamonds attract duty and hence said goods are classifiable under heading 9803. The goods were liable to confiscation for violation of provision of law - Decided against assessee.
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