2010 (4) TMI 1112

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....issioner of Customs confiscating the goods declared as "finished leather but found to be other than finished leather, in the absence of protective coating, with an option of redeeming the goods for being taken back to town on payment of a fine of Rs. 7 lakhs and imposition of penalty of Rs. 3 lakhs. 2. I have heard both sides. I find that there is no dispute that it is only the process of protect....