2017 (2) TMI 48

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.... Advocate For the Respondent ORDER The facts of the case are that respondent filed shipping bill No.5057127 dt. 18.9.2014 for export of goods declared as "finished leather".  Four representative samples were drawn and sent to CLRI for test to verify whether the goods were "finished leather" or otherwise. CLRI confirmed that the leather is finished in respect of three samples.  Howe....

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....er and set aside the confiscation of the goods and consequent redemption fine and penalty. Hence this appeal by the department. 2.  On behalf of Revenue, Shri K. Veerabhadra Reddy, JC, Ld. A.R. reiterated the grounds of appeal and in particular submitted that CLRI report has clearly indicated that the goods is not 'finished leather' for the purpose of public notice; that exporter had in fa....

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.... below the limit for Revenues appeal to CESTAT and hence it should be dismissed as infructuous. 4.  At this point, Ld. A.R submits that this is not the case and in fact duty that could be involved in the disputed goods would be Rs. 25,82,093/-.  5.  Ld. Counsel further submits that failure to meet the requisite standards as reported by CLRI was in any case not intentional and....

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....retest and they have sought export of the same.  In the circumstances, I find that the impugned order setting aside confiscation of goods and imposition of redemption fine and penalty only on the basis of apparent contradiction found by lower appellate authority between the two reports of CLRI is misconceived and an error-finding. At the same time, I note that one of the export consignments n....