2009 (11) TMI 928

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....: Shri C. Rangaraju, SDR Both appeals involve identical issues and are hence heard together and disposed of by this common order.  2. The appellants herein filed duty drawback shipping bills for export of "burnishable upper finished leather".  On examination of the consignment it was found to be "semi-finished" "burinishable finished leather" as against the declaration that it was ....

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.... dated 04.09.2003, the Bench accepted the contention of the appellants that the leather was finished leather, although a lesser protective coat with dye/pigment was applied.  The Tribunal followed Final Order No.257 to 259/2000 dated 28.01.2000 in the case of Vijayalakshmi Leathers and Others  while setting aside the confiscation and penalty. 4. The learned DR has not been able to d....