PRAKASH SANCHETI Vs. COMMISSIONER OF CUSTOMS, AHMEDABAD

JUDGEMENT

(1.) SHRI Mehul Girish Tanna sole proprietor of S & S International and an authorised signatory (constituted attorney) of one Shri Hiren Sanat Kumar Bhindi sole proprietor of M/s. Lucky Star Jewels, M/s. Golden Dragon Traders, M/s. Pacific Gems and Elements Trading Company (hereinafter collectively referred to as exporters) exported 28 consignments of rough diamonds on the basis of an oral order from Shri Prakash Sancheti in the name of following four consignees namely M/s. Prakash Diamonds P. Ltd., M/s. Manan Exports Pvt. Ltd., M/s. Dianish Exports P. Ltd. and M/s. Multistar Gems & Jewellery P. Ltd. between 22nd November and 24th November 2008. The said consignments were detained by the officers of Directorate of Revenue Intelligence and were subsequently seized on the ground that the value of the rough diamonds were misdeclared and the value declared was highly exaggerated. Another consignment of cut and polished diamonds was also seized on the ground of overvaluation. After investigation and issue of show cause notice and observance of principles of natural justice, the impugned order has been passed whereby the rough diamonds as well as cut and polished diamonds under seizure have been absolutely confiscated and penalties have been imposed on various firms and persons involved. All these firms and persons are in appeal before us.

(2.) THE issues to be decided in this case have been outlined in the impugned order and for convenience we adopt the same.

(3.) FROM the case records and from the arguments advanced from all the parties concerned, we find that even though there are 28 consignments of rough diamonds and there are four importers and four exporters yet the issues involved and the facts are very similar and are covered by a single order treating the issues as common. The only variations are in the quantity and value of rough diamonds imported/exported by the respective firms. Therefore the entire case of import of 28 consignments of rough diamonds is being dealt with as one issue and the issue of importation of cut and polished diamonds is treated as another issue and dealt with separately. For convenience sake, the name of the importer, quantity and value declared are as under :