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M/s. Ahmed Overseas Corporation Versus Commissioner of Customs, Chennai

2016 (5) TMI 502 - CESTAT CHENNAI

Invokation 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 .....

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37/2015 - Final Order No. 40699 / 2016 - Dated:- 3-5-2016 - SHRI P.K. CHOUDHARY, JUDICIAL MEMBER For the Appellant : Ms.Pramila.V, Advocate For the Respondent : Shri. K.P.Muralidharan AC (AR) ORDER Shipping bill was filed for export of goods declared to be finished leather. Two types of leather were declared in shipping bill for export. One described as Goat wax coated upper finished leather. The other described as Goat shoe suede finished leather. While on physical examination, Customs Officers .....

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ther in view of absence of wax coat and finishing coat. Accordingly, Section 113 (d), 113 (II) of Customs Act, 1962 were invoked for confiscation, and penalty was sought to be imposed under Section 114 (II) as goods were alleged to have not satisfied the norms for Finished 2. In the original adjudication order No. 594/2014 dated 12.09.2014, the goods were held to be semi-finished leather and allegation of mis-declaration was set out with intention to evade export duty. Redemption fine and penal .....

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eport but are praying for one more opportunity to reprocess the goods as per requirements. It is also contended by the appellants that in absence of few processes it would not mean that the leather to be exported was not finished leather. It is an admitted position that two processes had not been done on the goods viz., wax coating and finishing coat , and the appellant had cured this deficiency by re-processing these goods. The goods have also been exported. The Tribunal in similar circumstance .....

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under:- 2. I have heard both sides. I find that there is no dispute that it is only the process of protective coating which was not carried out on the goods. I find that in similar circumstances in the case of M/s. Avanthi Leathers Ltd. - Final Order No.902/09 dated 20.07.2009, 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 .....

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sions is squarely applicable to the facts of the present case and hence following the same I set aside the impugned order of confiscation and imposition of penalty and direct the appellants to carry out the process of protective coating before exporting the goods. The appeal is thus allowed with consequential relief. An appeal by the department before the Hon ble High Court did not yield any favourable result. The relevant portion of the Order of the Hon ble High Court of Madras dated 19.11.2010 .....

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