TMI Blog2020 (2) TMI 1430X X X X Extracts X X X X X X X X Extracts X X X X ..... here are no merit in the apprehension of the Revenue that on payment of fine, the appellant would redeem the confiscated diamonds and re-export the same. We find that the Learned Commissioner (Appeals) after analyzing the evidence concluded that there has been misdeclaration of re-imported diamonds, denied the benefit of exemption to the same and upheld its confiscation and penalty. The re-importe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . - Application No. C/Stay/86627/2019 in Appeal No. C/88252/2019 - Misc. Order No. M/85163/2020-WZB - Dated:- 5-2-2020 - Dr. D.M. Misra, Member (J) and Shri P. Anjani Kumar, Member (T) Ms. Trupti Chavan, AC (AR), for the Appellant. Shri J.C. Patel, Advocate, for the Respondent. ORDER [Order per : D.M. Misra, Member (J)]. - This Miscellaneous Application is filed by the Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he diamonds exported earlier in terms of colour, clarity, dimension and weight as declared at the time of export. Consequently, he held that the said 74 pieces of the diamonds cannot be eligible to the benefit of Notification No. 45/2017-Cus., dated 30-6-2017. Further, with regard to the 27 pieces of diamonds, the Learned Commissioner observed that the exemption Notification No. 45/2017-Cus. also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the same and upheld its confiscation and penalty. The re-imported diamonds are not absolutely confiscated. After payment of the fine and penalty amount, the option lies with the appellant either to re-export the goods or clear the same for home consumption on compliance with laid down procedure. We do not find any condition has been imposed by the Learned Commissioner (Appeals) in upholding con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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