S.K. Bhatnagar, Vice-President

1. This is an appeal filed against the order of Additional Collector of Customs and Central Excise No. 199/88, dated 28-8-1988.

2. The learned representative of the appellant drew attention to their appeal memorandum and the written submissions filed by them on 5-7-1991 and requested that the case may be decided on the basis of the written submissions.

3. The learned DR also stated that they had filed written submissions on 13-6-1991 and the matter may be decided on the basis thereof.

4. It is observed that as per the impugned order the appellants had received two post parcels containing cut and polished Emerald and rubys from Honkong as reimport consignments of the earlier export made on consignment basis and said to be covered by the Export Certificate and P.P. form mentioned in the order and the appellants had claimed them under Section 20 of the Customs Act, 1962. The department has however felt that the goods did not tally in quantity and number of pieces as well as value and were not identifiable with reference to the goods exported earlier under the Export certificates; as such they were not eligible for the benefit of Section 20 CA 62. Furthe