2011 (1) TMI 104

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..... imported and exported and then re-imported - at the time of examination the only endorsement on the Bill of Entry is that the packages were opened and verified the marks on the drums with respect to marked description in the documents and this was verified with reference to export documents - no reason for coming to the conclusion that it was not capable of identifying that the goods which were in .....

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..... denied is that the goods are not the same which were exported as they were not capable of being identified as being the same goods which were initially imported and exported and then re-imported, the goods in question being chemicals. We find that at the time of examination the only endorsement on the Bill of Entry is that the packages were opened and verified the marks on the drums with respect t .....

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