https://www.taxtmi.com/caselaws?id=89292 Re-imported cut and polished precious stones were treated as identifiable as the same goods earlier exported because the value and weight matched the export invoice. Minor differences in size were regarded as negligible and explained by accepted commercial practice, differences in measurement, and a typographical error in the buyer's description. Expert opinion supported that explanation, and it was not controverted by the department. On that basis, the objection to re-import on identity grounds failed. en-us Fri, 26 Jun 1998 00:00:00 +0530 Mon, 26 Sep 2011 10:46:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89292 Re-imported cut and polished precious stones were treated as identifiable as the same goods earlier exported because the value and weight matched the export invoice. Minor differences in size were regarded as negligible and explained by accepted commercial practice, differences in measurement, and a typographical error in the buyer's description. Expert opinion supported that explanation, and it was not controverted by the department. On that basis, the objection to re-import on identity grounds failed. Case-Laws Customs Fri, 26 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89292