Export of Finished Leather or Unfinished Leather - The fact of ...

Court Rules Finished Leather Status Despite Minor Processing Deficiency; Buyer Accepted and Paid for Goods.

March 4, 2023

Case Laws     Customs     AT

Export of Finished Leather or Unfinished Leather - The fact of buyer accepting the goods and making payment, ordering further quantities and terming only 13 cartons of suede leather of grey colour as unfinished leather when 24 cartons of other colours of the same consignment as finished leather have weighed in our mind. - minor deficiency in the processing may not ipso facto make the leather as not fully finished as the appellant’s have carried out all the major operations. - AT

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