https://www.taxtmi.com/caselaws?id=115462 For duty-free re-import of exported goods, identity is determined by the nature and description of the goods, not by a mere shortage in quantity. Where the re-imported consignment matched the earlier export invoice in lot-wise description and there was no dispute about the nature or variety of the goods, a shortfall in quantity alone did not justify treating the goods as different. On that basis, denial of exemption, confiscation, duty demand and penalty were stated to be unsustainable, and the consignment was entitled to return to the importer. en-us Wed, 25 May 2005 00:00:00 +0530 Tue, 29 May 2012 17:43:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115462 For duty-free re-import of exported goods, identity is determined by the nature and description of the goods, not by a mere shortage in quantity. Where the re-imported consignment matched the earlier export invoice in lot-wise description and there was no dispute about the nature or variety of the goods, a shortfall in quantity alone did not justify treating the goods as different. On that basis, denial of exemption, confiscation, duty demand and penalty were stated to be unsustainable, and the consignment was entitled to return to the importer. Case-Laws Customs Wed, 25 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115462