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2022 (7) TMI 467 - AT - CustomsFraudulent availment of Duty Drawback - evasion of payment of export duty - switching of the samples sent / taken to the Central Leather Research Institute (CLRI) for getting favourable certification for the goods as Finished Leather - allegation of fraudulent export of Semi-finished Leather in the guise of Finished Leather - HELD THAT:- The issue in the case on hand is already decided by this Tribunal in M/s. Karpaga Leathers and six others vs. Commissioner of Customs, Chennai in Final Order Nos. 40268-40274/2022 dated 30.06.2022 [2022 (7) TMI 104 - CESTAT CHENNAI] where it was held that Revenue has not satisfactorily and effectively shook the first report of the CLRI dated 07.10.2016 and hence, it has to be held that the norms and conditions laid down under the Public Notice No. 21/2009-14 dated 01.12.2009 are satisfied, as opined by the expert. The impugned order is set aside and so also the various demands confirmed therein and the appeal is allowed.
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