2017 (1) TMI 1745

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....e Respondent : Sh. Piyush Kumar, Adv. ORDER The present appeal is filed by the Department against the order-in-appeal no. 636/2015 dated 17.06.2015 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. 0403008425 filed Shipping Bill No. 6616345 dated 13.12.2014 through their Customs House Agent i.e. ....

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.... presence of authorised representative of Customs House Agent and found the markings 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/0679/14 dated 27.11.2014. Accordingly, export proceedings were initiated against the Shipping Bills. However, to verify the genuineness of goods, CLRI,....

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....om 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 as declared by the party and it ....

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....of beige colour" along with certificate of Central Leather 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 01.12.2009 on the ground that there was absence of finishing coat, without which the goods cannot be allowed to be exported in terms of t....