1998 (6) TMI 232

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....dram, Member (J)]. -  The brief facts of the case are that on 21-9-1993 Customs Authorities examined a parcel addressed to the appellants herein and found that it contained 12 lots of cut and polished precious stones (emeralds) totally valued at Rs. 9,78,512/-. The value and weight tallied with the invoice but size of some of the lots did not tally with the invoice. A show cause notice was i....

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.... the goods were fully identifiable for the purpose of re-import. The Deputy Commissioner accepted the contentions of the appellants and released the goods. The Revenue filed an appeal to the Commissioner of Customs (Appeals) who accepted the case of the department that the goods in question could not be identified as the same ones which had been exported earlier to Germany, and set aside the Deput....