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2015 (12) TMI 1514 - AT - CustomsSustainability of redemption fine and penalty imposed - Export of ‘Leather of beige colour’ along with certificate of Central Leather Research Institute (CLRI) - CLRI certified that sample did not satisfy the norms and conditions - Held that:- In view of the certificate of CLRI and its clarification it is obvious that the impugned goods were attempted to be exported in violation of export restriction as a result of which they were rendered liable to confiscation. Therefore, as per categorical report of CLRI and its clarification, the Order-in-Appeal is not sustainable in setting aside the redemption fine and penalty. - Decided in favour of revenue
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