TMI Blog2001 (10) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... al arguments advanced during the course of personal hearing : (a) Whether the subject goods can be allowed for re-importation under Notification No. 158/95-Cus., dated 14-11-95 and (b) Whether the identification of the goods has been established. As regards the issue at (a) above, the show cause notice alleges that there is no provision under Gold Replenishment Scheme for duty free re-importation of exported jewellery. The importer has contested that the Gold Replenishment Scheme does not have any restriction for re-importation of the jewellery for repairs. In fact, Rule 3(1) of this Foreign Trade (Exemption from Application of rules in Certain Cases) Order, 1993 provides for receiving back the goods exported, for repair and re-export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns only to some of the jewellery, I have no doubt in my mind that the entire lot forms part of the jewellery exported earlier. I am fully convinced that the identification of the goods has been established beyond any iota of doubt. In view thereof, I am inclined to extend the benefit of Notification No. 158/95-Cus., dated 14-11-95 to the jewellery in question. In view of the foregoing, the allegations levelled against the imported have not been proved and accordingly, the same are liable to be dropped. Having regard to the facts and circumstances of the case, I pass the following order. 2. The Revenue is aggrieved with the order and contend that the respondent had exported 3 types of gold jewellery Kundan, Plain and Studded. The good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms may allow. He points out that appellant had re-imported for repair within the stipulated period in the notification and also exported within the period. They had executed a bond and same was cancelled after due compliance and therefore the ground made in Para 3 of the grounds of appeal memo is not factually correct. 5. On a careful consideration of the submission of both sides and perusal of order of the Commissioner which is extracted, we notice that there is no dispute as held by the Commissioner with regard to quantity and quality of the gold jewellery. He has also seen the tags which had the export signature and handwriting of the partner. All these verification took place in his presence and in both the parties before the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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