2022 (7) TMI 467

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....g fraudulent export of 'Semi-finished Leather' in the guise of 'Finished Leather', to evade payment of export duty and to avail duty drawback, apart from other incentives. 2. A perusal of the Show Cause Notice reveal, inter alia, that a team of officers from the Special Intelligence and Investigation Branch (SIIB), Custom House, Chennai carried out a surprise check at the Container Freight Station (CFS), Virugambakkam, on 07.10.2016 where some of the consignments of finished leather meant for export were lying at Godown No. 03, which was sealed by the said officers; that the said officers visited the CFS on 14.10.2016 wherein they appeared to have found relevant documents, including the first test report of the CLRI dated 07.10.2016; that ....

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....ich the present appeal has been filed before this forum. 3. Heard Shri Subendra Kumar, Learned Advocate for the appellant and Shri Vikas Jhajharia, Learned Additional Commissioner for the Revenue. 4. Learned Advocate for the appellant would submit that the issue has now been decided in favour of the appellant by this very bench of the Tribunal in M/s. Karpaga Leathers and six others, in Final Order Nos. 40268-40274/2022 dated 30.06.2022. 5. Heard both sides and perused the documents on record. Ld. Counsel is correct in his assertion that the issue in the case on hand is already decided by this Tribunal in M/s. Karpaga Leathers and six others vs. Commissioner of Customs, Chennai in Final Order Nos. 40268-40274/2022 dated 30.06.2022. The r....

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....016, the Revenue has not brought out on record as to how and where the samples were preserved since more than three weeks after drawing the samples have they sent the samples to the CLRI for examination/report, since, as contended by the Learned Advocate for the appellants, leather is such a goods on which even the weather will have an impact; hence, preservation of the same is very much material. 11. Further, the Revenue has only alleged about the switching of samples, but has nowhere established how and where the switching had taken place since, admittedly, right from day one, the goods were at the godown of the CFS, the accessibility of which may not be that easy. 12. These facts coupled with the fact that the Mahazar dated 14.10.201....