9911796707
TMI Blog2004 (10) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... a consignment of cut and polished tanzanite stones which was received by the appellant from Hong Kong. 2. The consignment in question was sent to the appellant by M/s. Emerald House Co. (HK) under Invoice No. 1100, dated 30-9-2003. That invoice stated return of consignment goods . The goods were also described as tanzanite mixed lots. The appellant filed Bill of Entry No. 002370, dated 6-10-2003 for clearance of the consignment. The Bill of Entry claimed duty free under Section 20 of the Customs Act, 1962 . The Bill of Entry also gave the details as per previous export as under :- - SB No. : 6862, dated 12-9-2003 Returning Lots :- 1, 2 (Total Lots Are 2) . 3. The Customs authorities objected to the appellants claim for duty f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the requirement of the Notification that the Asstt. Collector be satisfied that the goods are the same which were exported . In the impugned order, it has also been noted that the objection about identifying and tallying these items in the event of re-export had been raised at the time of export itself and that the following stamp had been affixed on the Shipping Bill :- As no details like shape, size no. of PCS/Strings and summary of gold/silver jewellery have been given in the export invoices, whole responsibility for non-establishment of identity of the goods at the time of re-import (if made) shall be of the party/exporter itself and Customs will not be held responsible in any way. 5. The contention of the appellant is that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers asked for details about shape, size and number of pieces of tanzanite that were exported. He has also alleged that the case is the result of harassment for refusal to oblige the Dy. Commissioner. 7. During the hearing of the case, ld. SDR has reiterated the findings of the Commissioner in the impugned order and stressed that in the absence of details about shapes, size, etc. of individual pieces of gemstone, it was not practicable to satisfy that the imported goods were the same as the consignment exported. 8. I have perused the records and have carefully considered the submissions made by both sides. The objection raised is not sustainable. It is in the nature of mixed lots of stones that individual pieces vary in size, shape and o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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