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of <h1>Appeal granted due to lack of CLRI report, overturning confiscation, penalties, and duty demand.</h1> <h3>M/s. Benign International Versus Commissioner of Customs</h3> M/s. Benign International Versus Commissioner of Customs - TMI Issues:The issues involved in the judgment are duty drawback claim for export consignment, conformity to norms for finished leather, confiscation of goods, imposition of redemption fine, penalty under Customs Act, 1962, and duty payment.Duty Drawback Claim for Export Consignment:The appellant filed a shipping bill for export claiming duty drawback for a consignment of 'cow crumbled upper finished leather'. The consignment included three different colored items, with one item being questioned for not meeting prescribed norms. Samples were tested at CLRI, which reported non-conformity to norms due to lack of protective coat. Despite an assurance from the exporter, the goods were confiscated, and a penalty and duty payment were imposed.Conformity to Norms for Finished Leather:The dispute arose from the CLRI report stating non-conformity of the exported leather to prescribed norms for finished goods. The appellant argued that the goods had a protective coating, essential for transit, and that the CLRI report was not provided to them, leading to a violation of natural justice. The Tribunal noted the absence of detailed discussions or testing methods from the report in the authorities' orders, emphasizing the crucial role of the CLRI report in determining the goods' classification.Confiscation of Goods and Imposition of Penalties:The original authority ordered confiscation of the disputed item, redemption fine, penalty under Section 114(ii) of the Customs Act, and duty payment. The Commissioner (Appeals) upheld the decision but increased the penalty, equaling the duty amount. The Tribunal found the lack of CLRI report provision to the appellant as a violation of natural justice, leading to the setting aside of the confiscation, penalties, and duty demand.Conclusion:The Tribunal set aside the impugned order, allowing the appeal with consequential relief. The absence of the CLRI report being provided to the appellant was deemed a violation of natural justice, leading to the decision to overturn the confiscation, penalties, and duty demand.
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