2008 (6) TMI 482

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....Verma, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The appellant filed this appeal against the impugned order whereby the appeal filed by the appellant against the adjudication order was dismissed. 3. The Deputy Commissioner of Customs while finalising the assessment in respect of shipping bills held as under :- "The assessment o....

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....ort of gents long leather boots whereas the Deputy Commissioner held that the exported goods are half boots. 5. The contention of the appellant is that as per Central Leather Research Institute report the appellant consumed the inputs as required for gents leather long boots, therefore, the finding of the authority that the appellant exported half boots is not sustainable. 6. The c....