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M/s. Khaja Moideen Leather Company Versus CC (Air Cargo) , Chennai

2017 (11) TMI 989 - CESTAT CHENNAI

Misdeclaration 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: - identic .....

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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. - C/41971-41972/2017 .....

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present appeal relates to the fact as to whether the leather exported by the appellant is a finished leather in terms of the Public Notice No.21/2009 dated 01.12.2009, in the absence of wax coating and finished coating by the assessees, the same woul .....

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