TMI Blog2014 (6) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... accepted the value given in the invoice for the purpose of adjudication. If that be so, they could not have taken a view that merely because in the airway bill, the goods are declared as polished diamonds, the import is not in order. - Following decision of Sahil Diamonds Pvt. Ltd. [2010 (4) TMI 1015 - Supreme Court of India] - importer allowed to re-export the diamonds as per the procedure prescribed by the Board in the said circular - Decided in favour of assessee. - C/1075/2012-Mum. - Final Order No. A/77/2013-WZB/C-IV(SMB) - Dated:- 16-11-2012 - Shri P.R. Chandrasekharan, Member (T) Shri N.D. George, Advocate, for the Appellant. Shri V.C. Khole, AR, for the Respondent. ORDER This appeal and stay application are di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... signment is not accompanied by a KP Certificate, but otherwise in order, the importer in India may be given seven working days to arrange for the original KP Certificate for clearance of the said import consignment. If the importer is not able to submit the Original KP Certificate within the said period of seven working days, the goods would be sent back to the Exporting Authority (i.e. the certifying authority) of the country of origin. All formalities in this regard would be completed by the GJEPC and cost of such shipment would also be borne by the GJEPC . 3.1 The ld. Counsel submits that as per the above circular, the appellant should have been allowed to send back the consignment to the exporting authority, which has been denied in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearance of the said import consignment. If the importer is not able to submit the original KP Certificate within the said period of seven working days, the goods should be sent back to the exporting authority of the country of origin. 5.2 In the instant case, the only stand taken by the Revenue is that in the airway bill, the goods are shown as polished diamonds whereas in the invoice submitted by the exporter it is shown as rough diamonds and therefore, there is a discrepancy between the two and hence, things are not in order. I do not find any merit in the said argument. Airway bill is prepared by the Airlines. If they have committed an error in preparing the airway bill, no blame can be laid on the importer. In the invoice the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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