TMI Blog1979 (12) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... industrial diamonds. Diamonds are of two categories, viz., gem category and non-gem category. A low gem category diamond can be mistaken for a high non-gem category diamond and a low gem category diamond can be mistaken for a high quality industrial diamond. The petitioner-Company applied for two licences for the import of industrial diamonds for the period 1971-72. On 22nd March 1972 the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the importation of which was not authorised under the petitioner's import licences. On 12th October 1972 and 14th October 1972 the petitioner-Company submitted its replies. After a personal hearing given to the petitioner by the Deputy Collector, on 17th March 1973 he passed two orders holding that the diamonds imported by the petitioner were gem quality diamonds, the importation whereof was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation been found to be of gem quality. 2. Here it may be stated that on 20th December 1972 the petitioner had paid the requisite 40% ad valorem duty on the diamonds imported on the basis that they were industrial diamonds. The duty on gem quality diamonds was only 2 1/2% ad valorem. After the two orders dated 17th March 1973 were passed by the Deputy Collector of Customs, the petitioner-Company ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... diamonds for I.C.T. purposes as gem quality diamonds and thereafter to assess the very same diamonds as industrial diamonds when the petitioner claimed refund of excess customs duty paid by it. This grievance made by Mr. Dada is perfectly legitimate. It is difficult to see how the customs authorities can blow hot and cold at the same time. Either the diamonds imported by the petitioner were gem qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner are, in fact, industrial diamonds as is disclosed by the orders dated 1st May 1973 and 6th March 1976. 5. In the result, the two impugned orders dated 17th March 1973, the appellate order dated 9th April 1974 and the revisional order dated 4th December 1975 are set aside and the petition is allowed in terms of prayers (a) and (b). The authority shall refund to the petitioner the sum of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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