https://www.taxtmi.com/caselaws?id=198863 The Tribunal upheld the Commissioner of Customs (Appeals) decision regarding the export of Goat Upper Finished Leather with Finishing Coat to France. The dispute arose from a discrepancy in certification by the Central Leather Research Institute, leading to allegations of Customs Act violations. The judgment emphasized the lack of evidence supporting deliberate misdeclaration or contumacious conduct. The Department's appeal was dismissed, affirming the order-in-appeal and providing consequential relief to the Exporter/CHA. en-us Tue, 31 Jan 2017 00:00:00 +0530 Sat, 10 Feb 2018 17:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198863 The Tribunal upheld the Commissioner of Customs (Appeals) decision regarding the export of Goat Upper Finished Leather with Finishing Coat to France. The dispute arose from a discrepancy in certification by the Central Leather Research Institute, leading to allegations of Customs Act violations. The judgment emphasized the lack of evidence supporting deliberate misdeclaration or contumacious conduct. The Department's appeal was dismissed, affirming the order-in-appeal and providing consequential relief to the Exporter/CHA. Case-Laws Customs Tue, 31 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198863