TMI Blog2022 (7) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... fectively 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. - Customs Appeal No. 40172 0f 2022 - FINAL ORDER NO. 40278 /2022 - Dated:- 7-7-2022 - MR. P. DINESHA, MEMBER (JUDICIAL) Shri Subendra Kumar., Advocate for the Appellant Shri Vikas Jhajharia, AC, Authorized Representative for the Respondent ORDER The present appeal is filed by the exporter of leather goods to whom a Show Cause Notice dated 13.12.2019 was issued alleging, inter alia, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble High Court of Judicature at Madras by filing writ petition against the SIIB communication dated 23.11.2016; that the Hon ble High Court, vide Order dated 22.12.2016, allowed the export of the impugned consignments subject to certain terms and conditions; that thereafter, the Revenue proposed confiscation of the goods in question covered under the shipping bill No.1466982 dated 05.10.2016 involved under Section 113(i) of the Customs Act, 1962, apart from proposing to demand duty, redemption fine, penalty under Section 114(ii) ibid., withdrawal of duty drawback amount claimed and penalty under Section 114AA ibid.; the Show Cause Notice has relied upon various documents. On adjudication, the Joint Commissioner of Customs, passed the O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in the Public Notice ibid. for the type of finished leather as declared ( Sheep Leather with Finishing Coat, Colour: WHITE (0162), Category: I ). The second report dated 09.11.2016 certifies that the sample does not satisfy the norms and conditions laid down in the Public Notice for the type of finished leather as declared ( Sheep Finished Leather, Colour: OFF-WHITE, Category: I ). From the said reports, there is a difference inasmuch as the first report mentions the colour of the goods as WHITE as against OFF-WHITE in the second report. 10. From perusal of the first Mahazar dated 14.10.2016, I do not find any mention as to the same witnessing the drawing of samples, as contended by the Learned Advocate for the appellants, and henc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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. Hence, the demand of confiscation apart from demand of duty liability and the various penalties levied on the appellants cannot sustain, since the very basis on which the case of the Revenue rests is not well-founded. In view of the above, the impugned orders are set aside and so also the various demands confirmed therein. 6. There is no change in the facts of the above cases vis- -vis, the above case and hence, the ratio laid down therein would equally apply to the fact of this case also. Hence, the impugned order is set aside and so also the various demands confirmed therein and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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