1998 (6) TMI 172

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..... of one parcel containing 55.40 Carats of cut and polished diamonds. The ground for confiscation is that the goods were imported after a period of 5 years from its exportation and the parcel was found to be without any seals of foreign Customs or Indian Customs and without any certificate from foreign Customs regarding its custody. The identity of the goods cannot be established and as such Secti .....

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..... se. The objection subsequently raised by the Customs regarding absence of seal of the Indian Customs or Foreign Customs is also without substance. The parcel had been opened on its return and inventory prepared. The seal could have got removed at the time of such opening and inventory preparation. In any event, if discrepancies existed between the goods earlier exported and now imported, the same .....

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