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2010 (4) TMI 1112 - AT - CustomsMisdeclaration of goods - the goods declared as “finished leather but found to be other than finished leather, in the absence of protective coating - confiscation - redemption fine - penalty - Held that: - it is only the process of protective coating which was not carried out on the goods - in similar circumstances in the case of M/s.Avanthi Leathers Ltd. [2009 (7) TMI 1130 - CESTAT CHENNAI], the order of the Commissioner (Appeals) setting aside confiscation and imposing penalty was upheld after noting that no effort was made to export the goods in question and that the goods had been allowed to be taken back for the purpose of applying protective coating so as to make the goods conform to the definition of finished leather - appeal allowed - decided in favor of appellant.
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