TMI Blog2017 (8) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... y material particular with any information furnished by the exporter. Since the finding has been entered that the goods declared as Finished Leathers do not conform to the standards of Finished Leathers , the same are liable for confiscation - however, imposition of both the Redemption Fine and penalty are on the higher side and both are required to be reduced to ₹ 1,00,000/- and ₹ 50, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rch Institute (CLRI, in short), Chennai for testing to confirm whether the goods can be considered as Finished Leathers. In its report, M/s. CLRI certified that on account of absence of waxy protective coating and dyeing to impart medium to dark shade, the leathers do not conform to the norms as per the DGFT s Public Notice No.3-ETC (PN)/92-97, dated 27.05.1992. Consequently, the goods were held t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be carried out on the hides for converting into Finished Leather. Though, the quantitative process have been satisfied by the samples drawn from the consignments, the qualitative process have not been satisfied. The qualitative process such as, dyeing waxing and coating varies in degree depending upon the requirements of the buyers. Since, the appellants are in tropical country and leather is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Leathers in the guise of Finished Leathers would not have come to light but for the interference by the department. The appellants have accepted their lapses and deposited an amount of ₹ 3,00,000/- towards their liability. Therefore, the Redemption Fine and penalty imposed are legal and proper. 4. Heard both sides and perused the records. 5. The learned counsel has put forward their ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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