Confiscation of imported rough diamonds unjustified as no verification conducted on suspected faulty certificate

Dinesh Dhola Vs Commissioner of Customs (CESTAT Mumbai) CESTAT Mumbai held that confiscation of imported rough diamonds unjustified as if the Kimberly Process Certification was suspected to be faulty the verification should have been initiated with issuing authority. Facts- These appeals have been preferred by M/s Hari Darshan Exports Pvt Ltd and Dinesh Dhola against the order of first appellate authority which, on challenge to order of original authority, assessing the goods on value of ₹1,23,89,870 by recourse to rule 9 of Customs Valuation (Determination of Value of Imported Goods) Rules,...