During 1997, a diamond dealer Uttamchand Jain had turned honest in disclosing 65.75 carats of diamond jewellery under the Voluntary Disclosure of Income Scheme (VDIS), which he had previously concealed. The I-T authorities decided to accept his statement, and had issued a certificate which made the diamond jewellery legitimate in the hands of Jain. %% Jain sold this jewellery to a buyer named Vishnudatt Trivedi for around Rs.10 lakh, two years later. But when the I-T authorities surveyed Trivedi's premises, the diamonds were missing and Trivedi in his statement mentioned that he had given purchase certificates for diamonds declared under VDIS but did not take actual delivery. He was named as a `hawala' operator for diamonds, by the I-T authorities. Sanjay Saxena, another involved in such illegal activities would hand cash and a description of diamonds declared by traders under VDIS to Trivedi, who would issue purchase documents. In reality, diamonds were never exchanged. This event caused the I-T officials to re-open the Jain case in 2001. Despite Trivedi changing his confession and saying Jain was innocent, the diamonds could not be traced. %% The case was tackled at the Bombay high court, where judges said that as Jain had declared his possession of the diamonds, presented proof of sale and price of sale, the fact that the diamonds are missing cannot be held against Jain. The judges mentioned that as the I-T department had not mentioned whether Jain continued to hold the diamonds irrespective of the sale, it was incorrect to accuse Jain.