https://www.taxtmi.com/caselaws?id=773864 CESTAT Chennai allowed the appeal against levy of redemption fine and penalty for alleged attempt to export unfinished leather through mis-declaration. The appellant was accused of declaring unfinished leather as finished leather to evade duty and claim drawback. The Tribunal held that the test report from CLRI failed to definitively establish whether the leather was finished or unfinished, as required under public notice provisions. Additionally, no mens rea or deliberate intent to evade duty was proven. Following precedent in Vijalakshmi Leathers case, the Tribunal concluded confiscation was unwarranted, and consequently set aside the redemption fine and penalty imposed by lower authorities. en-us Wed, 25 Jun 2025 00:00:00 +0530 Mon, 30 Jun 2025 08:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773864 CESTAT Chennai allowed the appeal against levy of redemption fine and penalty for alleged attempt to export unfinished leather through mis-declaration. The appellant was accused of declaring unfinished leather as finished leather to evade duty and claim drawback. The Tribunal held that the test report from CLRI failed to definitively establish whether the leather was finished or unfinished, as required under public notice provisions. Additionally, no mens rea or deliberate intent to evade duty was proven. Following precedent in Vijalakshmi Leathers case, the Tribunal concluded confiscation was unwarranted, and consequently set aside the redemption fine and penalty imposed by lower authorities. Case-Laws Customs Wed, 25 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773864