2017 (1) TMI 1542

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....ma, DR, for the Appellant. Shri Piyush Kumar, Advocate, for the Respondent. ORDER [Order per : Justice Dr. Satish Chandra, President]. - The present appeal is filed by the Department against the order-in-appeal No. 639/2015, dated 17-6-2015 passed by the Commissioner of Customs (Appeals), New Delhi. 2. The brief facts of the case are that the assessee-respondents are having IEC No....

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....examined the bales bearing Nos. 4799, 4800, 4853, 4857 and 4874 covered under Shipping Bill No. 6616334, dated 13-12-2014 in the presence of authorised representative of Customs House Agent and found the goods as per invoice and packing list attached. This shipment was duly certified by CSIR - Central Leather Research Institute, Chennai vide their letter No. CLRI/TAN-FLC/0466/14, dated 8-9-2014. A....

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....ated 20-1-2015 on behalf of exporter stated inter alia that goods were bought from Kanpur; that consignee requested for quick delivery of the goods; that due to delay in procurement of shipment, exporter filed the shipping bill in Delhi which is nearer to Kanpur; that during the transportation of the goods from Kanpur, the leather got moisture due to fluctuating weather conditions like chilling, r....

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.... on perusal of record, it appears that the assessee-respondents attempted to export "Leather of beige colour" along with certificate of Central Leather Research Institute (CLRI). Customs drew sample of the goods and sent it for testing to CLRI which certified that sample did not satisfy the norms and conditions laid down in the Public Notice No. 21/2009-14, dated 1-12-2009 on the ground that there....