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G.A.BRAHMA DEVA
Shubh Gems – Appellant
Versus
Commissioner of Central Excise, Jaipur – Respondent
Per G.A. Brahma Deva :
Facts of the case in brief are that a post parcel bearing No. JP-51532/8/99 was received in the Foreign Post Office, Jaipur addressed to M/s. Shubh Gems, 2045, Stone House Pitalion Ka Chowk, Jaipur for which D-Call notice No. VIII(JFP)8/99/564 dated 23.8.99 was issued to the party to submit necessary documents like invoice I.E.C. No. technical literature and import licence etc. for the release of said parcel. In response to D-call notice dated 23.8.99, party claimed release of goods as re-imported parcel and in support of reimported goods they submitted export invoice No. 12/S/97-98 dated 13.2.98 and G.R. No. AN-255206. According to the department, on examination, the parcel was found to contain 10 lots of cut and polished emerald out of which 9 lots of cut & polished emerald bearing valued Rs. 14,05,673.10 were tallied with related invoice dated 13.2.88 whereunder the goods were exported and under G.R. Form No. AN-255206. But the remaining one lot of cut and polished emerald weighing 3396.79 cts. was not ascertainable from the above said export invoice.
2. Since this lot of cut and polished emerald was found in excess and it was not tallied with export i
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