2017 (1) TMI 1542

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....yush 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. 0491009194 filed Shipping Bill No. 661633....

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....853, 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. Accordingly, export proceedings were initiated....

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....er 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, rain and heavy fog; that the goods were the same....

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....pondents 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 was absence of finishing coat, without which the goods....