TMI Blog2020 (11) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods were sourced from. The certificate enables export, to carry out which the appellant would have to first get the goods released by paying the redemption fee and penalty since already the goods are confiscated. A reading of Exhibit P5, hence, makes it mandatory that KP Certificate should accompany the goods on import and even prior to its arrival, the copy of the certificate along with related documents are to be submitted for verification to the GJEPC. The Circular, which permit import of rough diamonds, mandates confiscation on violation of conditions. There are no reason to interfere with the judgment of the learned Single Judge - appeal dismissed. - W.A.No.2401 OF 2019 - - - Dated:- 12-11-2020 - THE HONOURABLE MR.JUSTI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umber to be displayed on the container. There is also the requirement that a copy is filed by the importer along with other related documents, on or before arrival. The procedure by which seven working days can be granted for production of the original certificates is only in cases where there is a certificate issued prior to import. Exhibit P5 does not provide for re-export and mandates confiscation under Section 111 of the Customs Act, 1962. Re-export has been permitted only under Section 125, which could be only after payment of redemption fee and penalty, since the goods have already been confiscated; under Section 125 of the Customs Act. 3. 'Kimberly Process' is an international certification scheme regulating trade in rough ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Before we look at Exhibit P10, we reject the contention that as per paragraph 6 of Exhibit P5 there is a time provided of seven days. Nor was Exhibit P10 produced before the authorities within seven days of the arrival of goods. First of all, it is to be noted that the arrival of the goods in India was on 11.09.2018 and the Bill of Entry was filed on 13.09.2018. The appellant does not have a case that at any time after the arrival of the goods in India, they requested time to produce the KP Certificate before the Customs authorities. Paragraph 6 of Exhibit P5 contemplates a situation where the KP Certificate does not accompany the goods imported. In such situation discretion is on the authorities to grant seven days time. The above provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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