TaxTMI 
TaxTMI 
2004 (10) TMI 427
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.... Heard both sides and perused records. The appeal is directed against Order-in-Appeal No. 51 (SN) CUS/JPR-1/2003, dated 1-7-03 passed by the Commissioner (Appeals), Customs & Central Excise, Jaipur-I. The issue before the Commissioner was whether a consignment of imported Gems was eligible for duty free clearance as re-imported goods under Section 20 of the Customs Act read with Notification No. 9....
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.... and their value (5000.00 Euro), tally completely. Further I find that the adjudicating authority has not allowed re-import on the grounds that re-imported parcel has not come in the same packaging bearing Customs seal of ACC, Jaipur in which it was Exported. The Translation of the invoice accompanying the goods reads as : (i) "Goods are not in confirmation (ac....
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....rement for re-import of goods that the goods should be received back in the same packing. In fact, such a requirement would artificially restrict the scope of that Section. The foreign buyers in such a case, would not be in a position to open the packages in which goods are received and inspect them and decide whether to accept the goods or not. Such artificial restriction is not contemplated in l....