2004 (10) TMI 427

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....e, for the Respondent. [Order]. - 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 C....

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.... (5223 pcs.) their weight (806.15 carats) 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)    &nbs....

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....hese objections have no validity. It is not a requirement 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. S....