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2018 (4) TMI 1540 - HC - CustomsPenalty - confiscation of the excess quantity of the cut and polished diamonds of 299.33 carats - respondent’s grievance was that penalty was not imposed by the adjudicating authority - Held that: - there is finding of fact that, there has been a misdeclaration under clause (m) of Section 111 - It is also held that as required by Section 46, the importer has not declared true description, contents and value in the Bill of Entry - The Appellate Tribunal has rightly observed that it was a mitigating factor as observed by the adjudicating authority. There is no one to one co-relation with the consignments (consignment export) and the consignment of 299.33 carats imported which was not declared by the appellant at the time of import. Had there been complete co-relation between the export invoice and the import consignment, there could have been some justification for waiver of penalty. Penalty upheld - appeal dismissed - decided against appellant.
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