https://www.taxtmi.com/caselaws?id=49798 The Tribunal allowed appeals by leather exporters against confiscation and penalties under Section 114 of the Customs Act. Goods were declared as finished leather but C.L.R.I. identified minor deficiencies including light dyeing, thickness exceeding 1mm, and absence of protective coating. The Tribunal held that these minor variations, aligned with buyer specifications, did not disqualify goods as finished leather or constitute misdeclaration. Expert opinion was deemed important but not absolute when balanced against commercial realities and bona fide compliance. Finding no deliberate intent to export prohibited goods, the Tribunal set aside confiscation orders and penalties, granting consequential relief to exporters who had already incurred financial losses. en-us Fri, 28 Jan 2000 00:00:00 +0530 Sat, 28 Jun 2025 11:47:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49798 The Tribunal allowed appeals by leather exporters against confiscation and penalties under Section 114 of the Customs Act. Goods were declared as finished leather but C.L.R.I. identified minor deficiencies including light dyeing, thickness exceeding 1mm, and absence of protective coating. The Tribunal held that these minor variations, aligned with buyer specifications, did not disqualify goods as finished leather or constitute misdeclaration. Expert opinion was deemed important but not absolute when balanced against commercial realities and bona fide compliance. Finding no deliberate intent to export prohibited goods, the Tribunal set aside confiscation orders and penalties, granting consequential relief to exporters who had already incurred financial losses. Case-Laws Customs Fri, 28 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49798