9911796707
TMI Blog2019 (2) TMI 1574X X X X Extracts X X X X X X X X Extracts X X X X ..... examination, the Appraising Officer felt that the leather may not satisfy the norms for prescribed finished leather vide DGFT Public Notice No. 3-ETC (PN)/92-97 dated 27.5.92. Accordingly, samples were sent to the Central Leather Research Institute, (CLRI) Chennai for expert opinion. In their report, CLRI informed that the samples of leather submitted did not satisfy the norms for finished leather. However, the three consignments of the impugned goods valued at FOB Rs. 8,36,534/-' Rs. 8,95,712/- and Rs. 27,08,304/- were inter alia confiscated under section 103 of the Customs Act, however allowed redemption on payment of export duties, fines and penalties under sections 125 and 114(ii) ibid vide adjudication orders No. 646/2010, 641/2010 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drew attention to copies of the reports received from CLRI vide their letters dated 22.10.2009 and 8.12.2009 at pages 33 to 35 of the appeal book wherein in each case CLRI has certified that the „leather satisfies‟ the norms and conditions laid down in the said Public Notice. All the types of finished leather is declared. 2.6 Ld. counsel drew attention to copy of the certificate of CLRI issued on the basis of the samples sent by department dated 16.10.2009 in page 39 of the appeal book wherein the same sample has been certified as not satisfying the norms and conditions laid down in the public notice. 2.7 This type of discrepancy cannot be accepted for same sample. Ld. counsel further submits that in the report given to depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tested. For example, in respect of 'protective coat', we find as per Note 2, "the protective coat shall stand a minimum of 256 revolutions to grade 4 on Gray Scale (1-5) when tested on SATRA rub fastness tester for both dry and wet rubbing". 5.1 The ld. counsel was at pains to argue that the said Public Notice discussed is outdated. Be that as it may, when that is the only method of ascertaining the correctness of the type of leathers declared, that too by a recognized institute of national importance, have to be accepted. Interestingly, we find that in the appeal filed by the appellant, the appellants have enclosed a subsequent copy of Public Notice No.21/2004 dated 1.12.2009 also issued by DGFT concerning the latest leather norms. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any purpose. The remnant samples may well have been disposed of by CLRI after a prescribed time limit Even if the samples are still available, the passage of time, namely of almost nine years would surely have caused at least some perceptible, if not irreversible changes in the physical or other characteristics of the samples. For these reasons, the miscellaneous application for retesting is dismissed. 5.4 We also find that the adjudicating authorities in each of these appeals have been quite reasonable in their adjudication. In the first place, relating to FOB value, the redemption fine for export imposed under section 125 ibid as also the penalty imposed under section114(ii) are quite reasonable, just and fair, as under:- Shipping Bill ..... X X X X Extracts X X X X X X X X Extracts X X X X
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