Finished leather inspection protocol mandates provisional assessment and laboratory testing before finalising export consignments, with duty on non compliance. Consignments declared as finished leather will be examined with CLRI officials present; samples drawn by customs in CLRI presence will be sent to CLRI for testing and shipping bills will be provisionally assessed pending results. Exporters must execute a provisional bond, pay testing charges to CLRI, and present goods for sampling; CLRI will forward test results to the deputy commissioner and, if confirmed as finished leather, the shipping bill will be finalised and the bond closed, otherwise export duty and further action will follow.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Finished leather inspection protocol mandates provisional assessment and laboratory testing before finalising export consignments, with duty on non compliance.
Consignments declared as finished leather will be examined with CLRI officials present; samples drawn by customs in CLRI presence will be sent to CLRI for testing and shipping bills will be provisionally assessed pending results. Exporters must execute a provisional bond, pay testing charges to CLRI, and present goods for sampling; CLRI will forward test results to the deputy commissioner and, if confirmed as finished leather, the shipping bill will be finalised and the bond closed, otherwise export duty and further action will follow.
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