2004 (10) TMI 427

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..... d both sides and perused records. The appeal is directed against Order-in-Appeal No. 51 (SN) CUS/JPR-1/2003, dated 1-7-03 passed by the Commissioner (Appeals), Customs Central Excise, Jaipur-I. The issue before the Commissioner was whether a consignment of imported Gems was eligible for duty free clearance as re-imported goods under Section 20 of the Customs Act read with Notification No. 94/96- .....

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..... lue (5000.00 Euro), tally completely. Further I find that the adjudicating authority has not allowed re-import on the grounds that re-imported parcel has not come in the same packaging bearing Customs seal of ACC, Jaipur in which it was Exported. The Translation of the invoice accompanying the goods reads as : (i) Goods are not in confirmation (acceptable)-Return (ii) All import .....

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..... . In fact, such a requirement would artificially restrict the scope of that Section. The foreign buyers in such a case, would not be in a position to open the packages in which goods are received and inspect them and decide whether to accept the goods or not. Such artificial restriction is not contemplated in law. The export invoice of the Indian supplier did not give the individual details of eac .....

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