9911796707
TMI Blog2020 (2) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... 03 dated 28.10.2014 to M/s. Roxalana Sarl, Geneva, Switzerland there under total 163 articles (207 pieces) valued at US$ 5,88,315 were exported vide shipping bill No.6815 dated 28.10.2014. As per the appellant, the buyer of Diamonds studded jewellery made complaint against 11 articles (out of total 207 pieces) as not being up to the standard. These 11 articles were re-imported by the appellant under Notification No. 158/1995 and a bond was executed indicating that after necessary repairs and reconditioning, these 11 articles are also going to be re-exported. The Bill of Entry No. 4465 dated 22.01.2015 were filed by the appellant before the Customs Authorities wherein it has been declared that the goods under import are the one which have be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... except the dropping the demand of the Customs duty amounting to Rs. 33,081/-. The appellant have approached Commissioner (Appeals) against the above mentioned Order-in-Original and the learned Commissioner (Appeals) vide its Order-in-Appeal No. 264(SM)CUS/JPR/2018 dated 14.09.2018 has set aside the confiscation of imported items and also have set aside the imposition of fine and penalty on the appellant. However, he has confirmed the Customs duty amounting to Rs. 1,75,009/- saying that the appellant has failed to fulfill the condition No. 3 of the Serial No.1 of the Notification No. 158/95-Cus dated 14.11.1995. 2. The appellants are before us against the above mentioned Order-in-Appeal wherein the Customs duty of Rs. 1,75,009/- had been de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll as Deputy Commissioner of Customs, Diggy House, Jaipur on 28.02.2015. We find that 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 vide Bill of entry No. 4465 dated 22.01.2015. 5. 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 consignme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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