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2017 (11) TMI 989 - AT - CustomsMisdeclaration of goods - the goods declared as finished leather but found to be other than finished leather, in the absence of wax coating - confiscation - redemption fine - penalty - Public Notice No. 21/2009 dated 01.12.2009 - Held that: - identical issue decided in the case of M/s. Expos Leather Company Versus Commissioner of Customs, Chennai [2010 (4) TMI 1112 - CESTAT CHENNAI], where confiscation and imposing penalty was set aside 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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