https://www.taxtmi.com/caselaws?id=424912 The Appellate Tribunal CESTAT Chennai allowed the appeal of an exporter of leather goods accused of switching samples for fraudulent export of 'Semi-finished Leather' as 'Finished Leather'. The Tribunal found discrepancies in reports and lack of evidence proving sample switching, leading to the overturning of confirmed demands in the Show Cause Notice. Relying on precedent and consistent facts, the Tribunal set aside the orders and confirmed demands, ultimately ruling in favor of the exporter on 07.07.2022. en-us Thu, 07 Jul 2022 00:00:00 +0530 Mon, 11 Jul 2022 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424912 The Appellate Tribunal CESTAT Chennai allowed the appeal of an exporter of leather goods accused of switching samples for fraudulent export of 'Semi-finished Leather' as 'Finished Leather'. The Tribunal found discrepancies in reports and lack of evidence proving sample switching, leading to the overturning of confirmed demands in the Show Cause Notice. Relying on precedent and consistent facts, the Tribunal set aside the orders and confirmed demands, ultimately ruling in favor of the exporter on 07.07.2022. Case-Laws Customs Thu, 07 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424912