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xxii EXCISE LAW TIMES [ Vol. 372
Re-imported goods - Goods exported re-inported for repair and
reconditioning and exported again - True declaration by assessee that
repairs and resetting undertaken which resulted into variation in weight
of gold by 3.69 gms and weight of diamond by 0.81 CTS - Concerned
officer upon satisfaction about identity of items allowed re-export of re-
imported items - No additional charge by assessee for re-setting and
repair of goods exported after repairs and reconditioning at same price
and sent back to the same buyer - No violation of Condition No. 3 of S.
No. 1 of Notification No. 158/95 Cus., as it only requires satisfaction of
Assistant Commissioner of Customs as regards identity of goods - If
certain small repair or reconditioning of jewellery item was to be
undertaken by manufacturer exporter, a minor variation in weight bound
to occur - Variation of 3.69 gms in a very minor variation - Both import
invoice and export invoice had photograph of all concerned 11 items of
jewellery - No justification in confirming duty on items imported which
were actually exported by assessee - Section 28 of Customs Act, 1962 —
Masterstoke v. Commissioner of Customs, Jaipur-I (Tri. - Del.) ................ 405
Relevant date for filing appeal on re-assessment of Bill of Entry - See under
APPEAL TO COMMISSIONER (APPEALS) ................... 458
Relinquishment of goods, scope of refund - See under REFUND/REFUND
CLAIM ........................................ 397
Samples - Testing of - Result of test to have only prospective application -
Rule 56 of erstwhile Central Excise Rules, 1944 — A.R. Trading Company v.
Commr. of C. Ex. (Appeals-Ii), Bangalore (Tri. - Bang.) .................... 388
Search & seizure undertaken by Customs Department in bonded warehouse
on clandestine removal of liquor, subsequent FIR filed by Police not
sustainable - See under POLICE AND VIOLATION OF CUSTOMS ACT,
1962 ......................................... 314
Shipping bill - Mistake in filing by not claiming MEIS benefit otherwise
due, benefit allowed - See under FOREIGN TRADE POLICY (FTP) ...... 367
Show Cause Notice based on same set of contracts and other documents
issued again, extended period of limitation not invocable - See under
DEMAND ...................................... 408
— not issued, confiscation of goods not sustainable - See under
ADJUDICATION .................................. 380
Smuggling of gold - Acquittal of accused when sustainable - See under
PROSECUTION ................................... 318
— of TV sets of foreign brand, evidence thereof - See under TELEVISION
SETS OF FOREIGN BRANDS ........................... 457
Solar Cells - Small solar Cells vis-à-vis scrap/waste solar cells - See under
CONFISCATION .................................. 442
Speaking order required to be issued on re-assessment of Bill of entry - See
under ASSESSMENT ................................ 458
— to be issued for enhancement of declared value - See under
ADJUDICATION .................................. 400
Statements of dealers - Suppression of fact cannot be alleged on the basis of
statements of dealers - See under DEMAND ................... 388
Strictures against Police Department - Indisputably, the bonded warehouse
was under the control and supervision of the Customs Department and
the Central Government only - Police was not authorized to carry out any
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