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    <title>2010 (4) TMI 1112 - CESTAT CHENNAI</title>
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    <description>The judgment sets aside the confiscation and penalty imposed by the Commissioner of Customs on goods initially declared as finished leather but lacking protective coating. Following precedents like M/s. Avanthi Leathers Ltd. and M/s. Meena Leather Exports, the Vice-President directed the appellants to apply protective coating before export, granting relief and emphasizing the importance of rectification opportunities before punitive measures. The decision establishes a precedent for handling similar cases with minor discrepancies, ensuring compliance, fairness, and adherence to legal principles in customs matters.</description>
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    <pubDate>Fri, 23 Apr 2010 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=182173</link>
      <description>The judgment sets aside the confiscation and penalty imposed by the Commissioner of Customs on goods initially declared as finished leather but lacking protective coating. Following precedents like M/s. Avanthi Leathers Ltd. and M/s. Meena Leather Exports, the Vice-President directed the appellants to apply protective coating before export, granting relief and emphasizing the importance of rectification opportunities before punitive measures. The decision establishes a precedent for handling similar cases with minor discrepancies, ensuring compliance, fairness, and adherence to legal principles in customs matters.</description>
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      <pubDate>Fri, 23 Apr 2010 00:00:00 +0530</pubDate>
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