1 CUAAP86.10.sxw IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION KJ CUSTOMS APPEAL NO.86 OF 2010 Commissioner of Customs (Preventive) )..Appellant Vs. Smt. Neeta Prakash Modi )..Respondent ---- Mr.Pradeep S. Jetly a/w Mr.J.B.Mishra for the appellant. Mr.Arun Mehta a/w Ms.Payal Parikh i/by Akshar Law for the respondent. ---- CORAM : J. P .DEVADHAR & MRS.MRIDULA BHATKAR,JJ DATE : 6/1/2011. PC 1 Heard. 2 Admit, on the following question of law :- “Whether on the facts and in the circumstances of the case the CESTAT was justified in setting aside the confiscation of 153.04 carats of diamonds by the order in original dated 31.3.2008 ? 3 In the present case, the Tribunal has set aside the 2 CUAAP86.10.sxw confiscation order passed by the Commissioner, by recording a finding in paragraph-6 to the effect that the assessee had produced purchase vouchers in relation to the diamonds in question, but the Commissioner has failed to verify the genuineness of those vouchers. However, perusal of paragraph Nos.36 & 37 of the order in original clearly shows that the Commissioner had infact considered the materials placed before him and also recorded a finding on those materials. Since the order of the Tribunal is contrary to the facts on record, the order of the CESTAT is quashed and set aside and the matter is remanded back to the Tribunal for denovo consideration. 4 Since the matter pertains to the year 1991, we direct the CESTAT to dispose of the matter as expeditiously as possible preferably within a period of three months from the date of the receipt of this order. Appeal disposed of accordingly. (MRS.MRIDULA BHATKAR,J) (J.P.DEVADHAR,J)