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2019 (4) TMI 188

e 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 .....

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of the aforesaid noticees and was interpreter for communicating with the locals. The other three appellants had either purchased or polished the diamonds taken from the aforesaid two main noticees during their previous visits. He argued that appellants had not done any purchase/ processing of diamonds smuggled this time which were confiscated in the impugned proceedings. He argued that there is no proposal for confiscation of the earlier imports made by the aforesaid two noticees and therefore, Section 112(b) of the Customs Act, 1962 cannot be invoked and no penalty can be imposed. He relied on the decision of the Tribunal in the case of Prakash Sancheti vs. CC, Ahmedabad - (2013) 292 ELT 273. 3. In the alternate, Ld. Counsel pleaded that t .....

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hese circumstances, imposition of penalty on the appellants under Section 112(b) is fully justified. Further it is seen that 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/- (Rupees fifty thousand only) each. 6. As regards the role of Ms. Mancy H Kumpavat, it is alleged that she was acting as interpreter for the two main noticees for their conversation with the local job workers/ buyers of the diamonds. She was fully aware of the iilicit nature of activities of .....

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