DIAMBEL N.V. ANTWERK Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS appeal has been filed by the appellants against the Order -in -Original No. COMMR/MCT/ADJN/15/2005 dated 30.9.2005 passed by the Commissioner of Customs, Airport, Mumbai.

(2.) THE Commissioner, vide the impugned order, has ordered the absolute confiscation of rough diamonds weighing 21075.10 carats valued at Rs. 75,41,148/ - (CIF) seized under panchanama dated 16.4.2001 and imported by Vijaybhav, 419, Pancharatna, Opera House, Mumbai under Section 111(d) of the Customs Act, 1962.

(3.) HEARD both the sides and perused the records.