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2017 (1) TMI 1745 - AT - CustomsValidity of Shipping Bills - allegation is that the goods were not in conformity to the required norms of finished leather - shipping bill filed in Delhi which is nearer to Kanpur whereas goods bought in Kanpur - HELD THAT:- The assessee-Respondents attempted to export “Leather of beige colour” along with certificate of Central Leather Institute (CLRI). Customs drew sample of the goods and sent it for testing to CLRI which certified that sample did not satisfy the norms and conditions laid down in the Public Notice No. 21/2009-14 dated 01.12.2009 on the ground that there was absence of finishing coat, without which the goods cannot be allowed to be exported in terms of the said order. On being asked as to how the earlier certificate did not raise this objection, CLRI clarified that sample tested earlier was not the same as the one sent by the Customs. There are force in the submissions of the learned counsel as in the entire order there is no finding that the impugned leather was not finished leather or was semi-finished leather and the only finding is that does not satisfy the norms and conditions for the type of finished leather as declared. There is no other evidence to suggest any contumacious conduct or deliberate mis-declaration. Appeal dismissed - decided against Revenue.
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