TMI Blog2022 (10) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... ent No.2 did not even consider it necessary to reply to Petitioner s request to return the diamonds, though Respondents seem to have no problem with those diamonds. In Paragraph 33 of the Reply, it is stated that Section 118(b) of the Customs Act, 1962 permits them to confiscate the balance 110.55 Carat also because they were all in the same package. If that was the position, then there is no reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AM A.S. DOCTOR, JJ. Mr. Brijesh Pathak for Petitioner. Mr. Jitendra B. Mishra a/w Mr. Dhananjay B. Deshmukh for Respondents. Mr. Ashok Kumar Yadav, Appraiser, office of the Principal Commissioner of Customs present. P.C. : 1. The subject matter of this Petition is very narrow. 2. Petitioner had booked a consignment for export and filed Shipping Bill No.7550263 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e as to why 57 lots (pcs) of 31.19 Carat of cut and polished diamonds covered under the said Shipping Bill of FOB value of USD 58574.86 should not be held liable for confiscation under Section 113 of the Customs Act, 1962. Penalty has also been proposed to be imposed on Petitioner under Section 114(iii) and Section 114AA of the Customs Act, 1962. 4. Since Respondents have proposed to confiscate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is absolutely no explanation as to why Respondent No.2 did not even consider it necessary to reply to Petitioner s request to return the diamonds, though Respondents seem to have no problem with those diamonds. In Paragraph 33 of the Reply, it is stated that Section 118(b) of the Customs Act, 1962 permits them to confiscate the balance 110.55 Carat also because they were all in the same package. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he statement made by Mr. Mishra, Petition is disposed with the direction to Respondent No.2 to consider Petitioner s letter dated 14th July 2022, copy whereof is annexed to Petition and marked as Exhibit B , within two weeks from today. 8. Mr. Mishra states he will communicate this order to the concerned officer through Mr. Ashok Kumar Yadav, who is present in Court. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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