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Issues: Appeal against order of Commissioner (Appeals) setting aside demand of export duty on consignment declared as finished leather but found otherwise by Central Leather Research Institute.
Analysis: 1. Factual Background: The respondents exported goods declared as finished leather, but a test by CLRI revealed otherwise, leading to a demand for export duty by the Department. 2. Procedural Irregularities: The Commissioner (Appeals) considered the lack of proper procedure in drawing samples and the vagueness of the test report, ultimately accepting the respondents' declaration regarding the goods. 3. Legal Considerations: The Tribunal noted that samples were not drawn following correct procedure, no test bond was taken, and the assessment was not provisional as claimed by the Department. Show cause notices for demanding duty were issued after the six-month period from the relevant date. 4. Decision: The Tribunal upheld the order of the Commissioner (Appeals), rejecting the Department's appeal due to the lack of valid reasons to interfere with the lower authority's decision. In conclusion, the Tribunal dismissed the Department's appeal, emphasizing the importance of following proper procedures in determining export duty liability and highlighting the significance of timely issuance of show cause notices within the statutory period. The judgment underscores the necessity of adherence to legal requirements and procedural fairness in customs matters to ensure the integrity of duty assessments and avoid undue delays or disputes.
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