2018 (6) TMI 818

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....llant Shri A. Cletus, Addl. Commissioner (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants are engaged in export of goat finished leather. They filed shipping bill dated 3.7.2009 for export of 24 cartons of goods of "goat finished upper leather". The goods were examined and samples were drawn from two packages out of 24 packages to ascertain whether the goods ....

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....ority thereby passed Order-in-Original holding that six packages out of 24 packages did not satisfy the norms of finished leather and held that export of unfinished leather attracted 60% advalorem duty. The adjudicating authority also ordered for confiscation of these goods and imposed redemption fine of Rs. 85,000/- besides penalty of Rs. 8,500/-. The department filed appeal against the reduced p....

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....d and that too at the end of the job worker for which the appellant cannot be penalized. The appellants had in good faith requested for return of the entire offending goods for reprocessing and export thereafter. They had to export the goods in one lot and therefore the goods were taken back by the appellant for reprocessing which only establishes that they had no intention to evade any duty. 3....

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....ssing the same for the purpose of exporting. It is explained by the appellant that the defect occurred due to mistake at the end of the job worker. The appellant ought to have ensured that the goods fulfilled the conditions as per the Public Notice. The appellant cannot shift the blame on the job worker. However, taking note of the entire facts presented before us, we are of the considered opinion....