2013 (10) TMI 624

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....pplicant filed Shipping Bill No.4090836 dt. 16.3.2010 at Air Cargo Complex, Chennai for export of 37 cartons of 'Goat Shoe Suede Upper Leather'. The Customs Officers had doubt that the goods packed in 13 out of 37 cartons were not finished leather. If the goods was raw leather, there was export duty to be paid and there was a requirement that applicant had to produce export licence. Therefore, sam....

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.... along with a petition for waiver of pre-deposit of dues arising from the impugned order for admission of appeal. 3. The counsel for the applicant submits that they had made a request for retest of the samples before Commissioner (Appeals) which was not allowed. He submits that CLRI has reported that the goods were not finished leather in the absence of snuffing. He submits that specification l....

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....e in the year 2010, it may not be practically possible to trace the duplicate samples and conduct any test now. He submits that CLRI is the expert body which can say whether a particular type leather is finished leather or not. He submits that there is no reason to reject the report given by CLRI. Therefore, he submits that the applicant should be put to some reasonable terms of deposit for admiss....