2014 (9) TMI 22 - AT - Customs

Exemption from duty Whether or not jewellery re-imported was eligible for exemption under Notification No.94/96-CUS, dated 16.12.1996 - benefit denied by Revenue on the ground that the item re-imported was different from that exported which was established in examination; and contested herein - Held that - The crucial evidence not being reconciled by either side, that gave rise to difference between two parties. It is evident that when there was export of huge quantity of goods taking photograph thereof was impracticable - For such peculiar facts and circumstances the appeal is allowed. But saying so, no precedent is created by this order. - Decided in favour of assessee.

Summary

The judgment in the case involved a dispute between the appellant and the Revenue regarding whether the jewelry sent out of India came back under a specific Bill of Entry. The appellant claimed the goods that left India returned, but the Revenue argued there was no proof of the identity of the returned goods. The court found the evidence inconclusive and allowed the appeal without setting a precedent.