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2020 (2) TMI 1005 - AT - CustomsExport of studded Jewellery - buyer of Diamonds studded jewellery made complaint against 11 articles (out of total 207 pieces) as not being up to the standard - allegation that benefit of N/N. 158/1995 denied - HELD THAT:- At the time of re-import of the 11 items, which have been exported by the appellant vide shipping Bill No. 6815 dated 28.10.2014, the appellants have clearly mentioned that they are re-importing goods which were previously exported in the details it has been provided that the re-import items are weighing 53.280 gms of 11 articles of jewellery which were meant for re-export and every item has a specific mention of its S.No. in previous export shipping bill and invoices. The Bill of Entry has been assessed by the concerned officer on the satisfaction that the goods being re-imported are the same which have been exported by Shipping Bill No. 6815 dated 28.10.2014 and they were part of consignment which were previously exported and covered by the relevant packing list and linvoice. Re-export after repair and resetting - HELD THAT:- The shipping bill has been assessed by the concerned Superintendent as well as Deputy Commissioner of Customs, Diggy House, Jaipur on 28.02.2015. The appellants have made a true declaration of the repairs and resetting they have undertaken which resulted into variation in the weight of gold by 3.69 gms and weight of diamond by 0.81 CTS. We find that the concerned officer after having satisfied themselves about the identity of the items have allowed re-export of the imported items which were re-imported. The appellants have not charged anything extra from the importer for re-setting and repair of the goods have been exported after repairs and reconditioning at the same price and sent back to the same buyer. The assessing officer of the export consignment have allowed the export after having satisfied themselves with the identity of export items being same as was re-import - there is no violation of condition No. 3 of S.No. 1 of the Notification No. 158/95 Cus dated 14.11.95 as it only requires the satisfaction of Assistant Commissioner of Customs as regards the identity of goods since the shipping bill for re-export of the imported items have been assessed by the Deputy Commissioner, it is apparent that he is satisfied with the fact that the goods being re-exported are the same which have been re-imported. Since in this case, the variation is only of 3.69 gms in the weight which is very minor variation and otherwise also both the import invoice and export invoice has the photograph of all the concerned 11 items of jewellery and the officer after being satisfied with the identity of goods have allowed the export of the same, there are no justification in confirming the duty on the items imported which were actually have been exported by the appellant - appeal allowed - decided in favor of appellant.
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