2013 (10) TMI 804

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....plicant filed Shipping Bill No.3957253, dated 16.09.2009 at Customs House, Chennai for export of certain leather products. The Customs officers, who examined the goods had doubt about one out of the three items declared in the Shipping Bill, in the matter, whether it was actually finished leather. After taking samples and on undertaking given by the applicant to comply with the consequence of adju....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Commissioner (Appeals) has increased the penalty amount without issuing the any notice to the applicant, which is not in contravention of Section 128A(3) of the Customs Act. He further submits that for manufacturing finished leather, there are about forty processes to be carried out. As per the report given by the CLRI only one process at final stage was not done. He submits that he can prove t....