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2019 (2) TMI 1574 - CESTAT CHENNAIExport of “Cow Crunch Upper Finished Leather” - Appraising Officer felt that the leather may not satisfy the norms for prescribed finished leather vide DGFT Public Notice No. 3-ETC (PN)/92-97 dated 27.5.92 - Confiscation - redemption fine - penalty - Held that:- The samples of the leather are required to be sent to the CLRI as per the requirement of DGFT Public Notice dated 27.5.1992. We find that this is a detail Public Notice running into around 28 pages. The Public Notice has given description of types of leathers, manufacturing norms, conditions and the requirements to be tested - The ld. counsel was at pains to argue that the said Public Notice discussed is outdated. Be that as it may, when that is the only method of ascertaining the correctness of the type of leathers declared, that too by a recognized institute of national importance, have to be accepted. Interestingly, we find that in the appeal filed by the appellant, the appellants have enclosed a subsequent copy of Public Notice No.21/2004 dated 1.12.2009 also issued by DGFT concerning the latest leather norms. It is therefore obvious that the concerned authorities have been also seized of the matter and have issued revised norms as per the said notification. The exports in the present case are before the Public Notice No. 21/2004 came to be introduced. The appellant has filed Miscellaneous Application requesting to send the samples for retesting - After a lapse of more than a decade we do not think that such testing would serve any purpose. The remnant samples may well have been disposed of by CLRI after a prescribed time limit Even if the samples are still available, the passage of time, namely of almost nine years would surely have caused at least some perceptible, if not irreversible changes in the physical or other characteristics of the samples. For these reasons, the miscellaneous application for retesting is dismissed. There is no infirmity in the orders passed by the authorities below, for which reason, the impugned order is sustained - appeal dismissed.
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