TaxTMI 
TaxTMI 
2000 (1) TMI 90
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....nt from that of crust (c) Thickness more than 1 mm. (d) Absence of protective coat (e) Absence snuffing/shaving on the grain. 3. The Export Trade Control Public Notice specified the processes required to be carried out in respect of various types of finished leather. In view of the deficiencies mentioned above, the C.L.R.I., held that the goods did not clarify as finished leather. Exporters explained that a large number of processes are required to be carried out to produce finished leather. The C.L.R.I., reports have found deficiencies only in respect of certain of the processes. These deficiencies cannot be treated as sufficient enough to treat the goods in question outside the description of finished leather. The consignments in ques....
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....ations these are minor variations. This should not be a ground for holding the products to be different from the declared goods. The Exporters were manufacturers of the goods and they had taken care to produce the goods according to specifications as agreed to by their buyers and when the goods were produced for export they were under the bona fide belief that the goods manufactured by them for export fully conformed to specifications of finished leather. He submitted that even upon pointing out of the deficiencies by C.L.R.I. the exporters had only sought permission to take back the leather to the factories so as to make good the deficiencies, so that the goods could be presented again for export. He submitted that the confiscation of the ....
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....rties that the processes themselves have been carried out, though deficiencies have been pointed out with regard to very few of the procedures. The Appellants have explained that they are falling between two stools. The C.L.R.I. expects certain standards, while their buyers stipulate certain others. The confiscation of the goods and the penalities have been caused by their failure to satisfy both the sides. As the goods tendered for export conforms to most of the criteria and the variations has been explained as minor and on account of differences between the C.L.R.I. deficiencies and requirements of the buyers, these cannot be considered to be deliberate or committed with intent to export prohibited goods out of the country. With regard to....