Bombay High Court Allows Writ Petition Challenging Penalty Under Customs Act for Import of Rough Diamonds — Cites Violation of Principles of Natural Justice and Lack of Evidence of Misdeclaration. The court held that the show cause notice was vague and the department failed to prove mens rea for penalty under Section 112(a) of the Customs Act, 1962.
9 Mar 2010The petitioners, M/s SU.Jewels Exim Pvt. Ltd. and its director, imported rough and uncut diamonds from Dubai during April-May 2003. The diamonds were ...
