TMI Blog2020 (2) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d - decided in favor of appellant. - Customs Appeal No. 53876/2018 - FINAL ORDER NO. 51627/2019 - Dated:- 21-11-2019 - HON BLE MR. ANIL CHOUDHARY, MEMBER(JUDICIAL) AND HON BLE MR. C L MAHAR, MEMBER (TECHNICAL) Present for the Appellant: Shri Jatin Mahajan, Advocate Present for the Respondent: Shri Rakesh Kumar, AR PER C L MAHAR: The brief facts of the matter are that the appellant is a manufacturer exporter of studded jewellery and primarily engaged in export of the same. In the present case, the appellant had effected export of certain jewellery items which were covered under invoice No. MS-03 dated 28.10.2014 to M/s. Roxalana Sarl, Geneva, Switzerland there under total 163 articles (207 pieces) valued at US$ 5,88, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exported as claimed by the appellant and, therefore, Customs duty of ₹ 2,08,090/- has been demanded under section 28 (1) of the Customs Act, 1962 read with condition No. 4 of S.No. 1 of notification No. 158/95-Cus dated 14.11.1995 as amended, the other provisions pertaining to interest and penalty have also been invoked as provided under section 28AA and section 112 a(ii) of the Customs Act, 1962 respectively. The show cause notice have been adjudicated by Assistant Commissioner vide his Order-in-Original No. 28/2015-16 dated 28.11.2015 wherein all the charges as leveled in the show cause notice has been confirmed except the dropping the demand of the Customs duty amounting to ₹ 33,081/-. The appellant have approached Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 4. The appellant has again exported 11 items after undertaking required repair, reconditioning vide Shipping Bill No. 10769 dated 28.02.2015 whereunder it has been declared by the appellant that gold jewellery studded with precious and semi-precious diamonds and details as per invoice number MS-03 II dated 28.02.2015 (copy attached). Re-export under Bill of Entry No. 004465 dated 22.01.2015 after repair and resetting. The shipping bill has been assessed by the concerned Superintendent as well as Deputy Commissioner of Customs, Diggy House, Jaipur on 28.02.2015. We find that the appellants hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, 2018. We also find that if certain small repair or reconditioning of the jewellery item is to be undertaken by manufacturer exporter, a minor variation in the weight are bound to occur. 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, we do not find any justification in confirming the duty on the items imported which were actually have been exported by the appellant. In view of the entire above discussions, we are satisfied that the Order-in-Appeal is devoid of merit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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