CESTAT Chennai: Confiscation & Penalty Set Aside for "Buff Upper Finished Leather"

The Appellate Tribunal CESTAT CHENNAI upheld the decision to set aside the confiscation of "Buff upper finished leather" and penalty. The Tribunal ruled that as there was no intent to export prohibited goods and the items were permitted for re-processing to meet the definition of finished leather, confiscation and penalty were deemed unwarranted. The Revenue's appeal was dismissed.

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The Appellate Tribunal CESTAT CHENNAI upheld the decision of the lower appellate authority to set aside the confiscation of "Buff upper finished leather" and penalty. The Tribunal ruled that since there was no intention to export prohibited goods and the items were allowed for re-processing to conform to the definition of finished leather, the confiscation and penalty were not warranted. The appeal by the Revenue was rejected.

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