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2016 (5) TMI 502 - AT - CustomsInvokation of Section 113 (d), 113 (II) of Customs Act, 1962 - Confiscation of goods and imposition of fine and penalty under Section 114 (II) - Two types of goods exported viz., Goat wax coated upper finished leather and Goat shoe suede finished leather. Goods alleged to have not satisfied the norms for Finished goods - Appellant contended that in absence of few processes it would not mean that the leather to be exported was not finished leather. Two processes had not been done on the goods viz., “wax coating” and “finishing coat”, therefore it had cured this deficiency by re-processing these goods. Also the goods have been exported. Held that:- By following the ratio laid down in the Tribunal's order in the case of M/s. Expos Leather Company Vs. CCE, Chennai [2010 (4) TMI 1112 - CESTAT CHENNAI] as upheld by the jurisdictional High Court, the impugned order imposing fine and penalty is set aside. - Decided in favour of appellant with consequential relief
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