1998 (6) TMI 232

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....spondent. [Order per : Jyoti Balasundram, 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 wi....

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....ible and could be ignored. He opined that 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 ea....

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.... wrongly typed as "pears" in place of "octagons". The appellant's explanation is plausible, while on the other hand, the department has not controverted either the expert opinion or the submission of the appellants regarding practice of mentioning caliberated size in export invoice. In the light of the above, we accept the appellants' contention that minor differences in size of the stones is not ....