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2019 (4) TMI 188 - CESTAT AHMEDABADPenalty u/s 112(b) of Customs Act, 1962 - smuggling of diamonds - Held that:- Shri Dhanji Nanji Varia, Shri Vikram Natavarlal Patel and Shri Jaisukh Gobarbhai Savalia have admitted that they have earlier purchased/ polished the diamonds smuggled by the two main noticees. They have admitted that they were not aware of that the diamonds were of Zimbabwe origin and no KPC certificate was given to them - a reasonable conclusion can be reached that the appellants were regularly dealing in smuggled diamonds which they knew or had reasons to believe about the illicit nature and therefore liable to confiscation. In these circumstances, imposition of penalty on the appellants under Section 112(b) is fully justified. Further, penalty of ₹ 5 Lakh each has been imposed on these appellants. Looking at the degree of involvement it is felt that penalties of ₹ 5 Lakh each on these three appellants namely Shri Jaisukh Gobarbhai Savalia, Shri Vikram Natvarlal Patel and Shri Dhanji Nanji Varia is excessive and the same are reduced to ₹ 50,000/- each. Penalty on Ms. Mancy H Kumpavat - Held that:- It is seen that she may have assisted in the activities of two main noticees but she was not directly involved in any manner. In these circumstances, imposition of penalty under Section 112(b) of the Customs Act, 1962 on Ms. Mancy H Kumpawat is not justified and the same is set-aside. Appeal allowed in part.
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