https://www.taxtmi.com/caselaws?id=170849 Customs exemption for exported leather products was denied because satisfaction of the notification conditions was found, on concurrent factual findings by the original authority, appellate authority and Tribunal, to be absent. The evidence, including the laboratory report, showed that the leather did not meet the prescribed norms since the protective coating was missing. As the dispute depended on appreciation of evidence rather than any debatable question of law, the refusal of exemption was upheld and no substantial question of law arose for interference. en-us Wed, 27 Jul 2011 00:00:00 +0530 Sat, 20 Jun 2015 15:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170849 Customs exemption for exported leather products was denied because satisfaction of the notification conditions was found, on concurrent factual findings by the original authority, appellate authority and Tribunal, to be absent. The evidence, including the laboratory report, showed that the leather did not meet the prescribed norms since the protective coating was missing. As the dispute depended on appreciation of evidence rather than any debatable question of law, the refusal of exemption was upheld and no substantial question of law arose for interference. Case-Laws Customs Wed, 27 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170849