2014 (9) TMI 22

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....ce between the appellant and the Revenue is whether the Jewellery which were sent by shipping bills and invoices appearing at page numbers 33-34 of the record, came back under Bill of Entry No.35 read with details at page 36 and 37 of the appeal folder. 2. Appellant says that what that has gone out of India has come back as has been certified by the examining authority. 3. Revenue says that ....