{"id":215266,"date":"2019-06-01T16:15:32","date_gmt":"2019-06-01T10:45:32","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=215266"},"modified":"2019-06-04T16:08:19","modified_gmt":"2019-06-04T10:38:19","slug":"guj-hc-goods-seized-by-customs-authority-can-be-released-after-imposing-fine-and-subjecting-the-party-concerned-to-certain-conditions","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/06\/01\/guj-hc-goods-seized-by-customs-authority-can-be-released-after-imposing-fine-and-subjecting-the-party-concerned-to-certain-conditions\/","title":{"rendered":"Guj HC | Goods seized by Customs Authority can be released after imposing fine and subjecting the party concerned to certain conditions"},"content":{"rendered":"<p style=\"text-align: justify;\"><b>Gujarat High Court:<span class=\"Apple-converted-space\">\u00a0 <\/span><\/b>A Division Bench of Harsha Devani and Bhargav D. Karia, JJ. partially allowed a stay order for the release of diamonds confiscated by the Customs Department after imposing fine and some subsequent conditions.<span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\">Custom Department seized rough diamonds valued at Rs 1,05,58,474 from the respondent herein for importing the same without Kimberley Processing Certificate (KPC), which is necessary for importing diamonds in India. The Adjudicatory Authority ordered absolute confiscation of the diamonds. Later, Customs, Excise and Service Tax Appellate Tribunal (CESTAT) reversed the order passed by the Adjudicatory Authority and ordered the release of the diamonds. The present application was filed by the Customs Department requesting a stay on the order of CESTAT.<\/p>\n<p style=\"text-align: justify;\">Learned Counsel for the appellant, Dhaval D. Vyas, contended that an immediate stay should be put on the order passed by CESTAT because the respondent had failed to show lawful possession of diamonds. Furthermore, he had failed to show that the diamond had been imported after obtaining the KPC certificate, and in absence of the same, the Customs Department had discretionary authority in confiscating the diamonds. He further contended that the release of diamonds would put them into and irreversible situation.<\/p>\n<p style=\"text-align: justify;\">Opposing the application, Paresh Dave, learned advocate for the respondent, submitted that the seized goods, namely, rough diamonds were not harmful goods and have no impact on the society. Moreover, rough diamonds are freely importable and are not dutiable. Thus, the violation committed was not so grave that the respondent should be deprived of his property and, therefore, redemption may be allowed subject to conditions. He relied on the judgment of the High Court in <i>Commr. of GST v. Dharmesh Pansuriya<\/i>, Tax Appeal No. 62 of 2018,<i> <\/i>dated 22-2-2018,<i> <\/i>wherein the Court had<span class=\"Apple-converted-space\">\u00a0 <\/span>permitted the gold bars valued at Rs 6.75 crores to be released upon payment of redemption fine of Rs 40 lakhs [5.92 per cent of the value of goods] and penalty of Rs 6 lakhs [1 per cent of the value of goods] and bank guarantee of Rs 1 crore.<\/p>\n<p style=\"text-align: justify;\">The Court after hearing both the sides observed that to protect the interest of the revenue, the goods may be permitted to be released subject to certain conditions. Such conditions would be in line with the earlier orders. The Court finally ordered the release of the diamonds after paying 10 per cent as redemption fee and 1 per cent as fine. The Court further added that the respondent shall also file an undertaking before this Court that in the event, the applicant succeeds in the appeal and if absolute confiscation of the goods is ordered or the respondent is held liable to pay an amount more than the amount paid under this order, the respondent shall pay the differential amount that he may become liable to pay under such order.[Commr. of Custom v. Pravin R. Ajudiya, <a href=\"http:\/\/scconline.com\/DocumentLink\/8LQZy18P\"><b>2019 SCC OnLine Guj 808<\/b><\/a>, decided on 08-05-2019 ]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court:\u00a0 A Division Bench of Harsha Devani and Bhargav D. Karia, JJ. partially allowed a stay order for the release <\/p>\n","protected":false},"author":8808,"featured_media":206146,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[6651,35786,35785,35787],"class_list":["post-215266","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-cestat","tag-confiscation","tag-customs-department","tag-diamonds"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Guj HC | Goods seized by Customs Authority can be released after imposing fine and subjecting the party concerned to certain conditions | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2019\/06\/01\/guj-hc-goods-seized-by-customs-authority-can-be-released-after-imposing-fine-and-subjecting-the-party-concerned-to-certain-conditions\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Guj HC | Goods seized by Customs Authority can be released after imposing fine and subjecting the party concerned to certain conditions\" \/>\n<meta property=\"og:description\" content=\"Gujarat High Court:\u00a0 A Division Bench of Harsha Devani and Bhargav D. 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Tribunal upholds confiscation of gold concealed inside the inner garment","author":"Editor","date":"August 13, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): S.S. Garg (Judicial Member) partly allowed an appeal which was filed aggrieved by the order passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) had rejected the appeal upholding the Order-in-Original. The officers of Air Intelligence Unit, Cochin International Airport, Nedumbassery seized two gold\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":273909,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/09\/17\/does-seized-goods-may-be-released-in-favor-of-an-owner-or-an-importer-under-section-110-a-customs-act-bombay-high-court-analyses\/","url_meta":{"origin":215266,"position":1},"title":"Does seized goods may be released in favor of an \u2018owner\u2019 or an \u2018importer\u2019 under Section 110-A Customs Act? 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Choudhary (Judicial Member) partly allowed an appeal which was filed against the Order-in-Appeal whereby two separate appeals of the appellant against two Orders-in-Original had been dismissed. The basic issue recorded by the Commissioner (Appeals) was whether confiscation of goods and imposition\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":224429,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/01\/22\/cestat-electronic-sources-of-evidence-cannot-be-used-as-proof-unless-they-satisfy-conditions-of-s-138-c-of-customs-act-for-proving-undervaluation-of-goods\/","url_meta":{"origin":215266,"position":3},"title":"CESTAT | Electronic sources of evidence cannot be used as proof unless they satisfy conditions of S. 138-C of Customs Act for proving undervaluation of goods","author":"Bhumika Indulia","date":"January 22, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A two-member Bench of Justice Anil Choudhary, Member (Judicial) and Justice Bijay Kumar, Member (Technical) allowed the appeals of the appellate companies Indo Silicon Electronics Pvt Ltd and Vortex Industries Pvt Ltd with H S Chadha (managing director) alleged under undervaluation of\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":220148,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/09\/27\/cestat-redemption-fine-imposed-on-appellant-for-violating-fssai-regulations-not-maintainable-order-to-re-export-goods-sustained\/","url_meta":{"origin":215266,"position":4},"title":"CESTAT | Redemption fine imposed on appellant for violating FSSAI regulations not maintainable; order to re-export goods sustained","author":"Bhumika Indulia","date":"September 27, 2019","format":false,"excerpt":"Custom, Excise and Service Tax Appellant Tribunal (CESTAT), Chennai: Sulekha Beevi C.S. (Judicial Member) modified the order of the Commissioner (Appeals) in favor of the appellant. The appellant had filed a bill of entry for the importation of Arecanuts and had declared its value as Rs 1,06,14,272. On verification, the\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":242432,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/19\/cestat-photographs-are-secondary-pieces-of-evidence-and-can-vary-with-the-angle-of-photography-tribunal-explains-while-allowing-appeal-in-regard-to-bis-certification\/","url_meta":{"origin":215266,"position":5},"title":"CESTAT | Photographs are secondary pieces of evidence and can vary with the angle of photography; Tribunal explains while allowing appeal in regard to BIS certification","author":"Editor","date":"January 19, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Suvendu Kumar Pati (Judicial Member) allowed an appeal which was filed against the confirmation of order for absolute confiscation of goods covered under Bill of Entry No. 3503904 dated 03-06-2019 valued at Rs.10,27,108\/- under Section 111 (d) of the Customs Act, 1962\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/215266","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=215266"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/215266\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/206146"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=215266"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=215266"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=215266"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}