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2022 (10) TMI 16 - HC - CustomsMisdeclaration of export goods or not - 141.74 Carat of cut and polished diamonds - whether declarations made in the Shipping Bill were truthful or not - contravention of provisions of Section 50(3) of the Customs Act, 1962 or not - HELD THAT:- There is absolutely no explanation as to why Respondent No.2 did not even consider it necessary to reply to Petitioner’s request to return the diamonds, though Respondents seem to have no problem with those diamonds. In Paragraph 33 of the Reply, it is stated that Section 118(b) of the Customs Act, 1962 permits them to confiscate the balance 110.55 Carat also because they were all in the same package. If that was the position, then there is no reason why those diamonds were not included in the show-cause notice as proposed to be confiscated. Therefore, it is nothing but an afterthought to get over the allegation of inaction on the part of Respondent No.2. Mr. Mishra, in fairness, states that since those 110.55 Carat diamonds have not even referred to in the show-cause notice as liable to confiscation either under the provisions of Section 118(b) of the Customs Act, 1962 or under any other provision, prima facie, appeared to be returnable to Petitioner. Petition is disposed with the direction to Respondent No.2 to consider Petitioner’s letter dated 14th July 2022, copy whereof is annexed to Petition and marked as Exhibit ‘B’, within two weeks from today.
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