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Issues:
- Appeal against Order-in-Original confiscating goods and imposing penalties. - Discrepancy in the finishing of leather goods for export. - Comparison with a previous judgment involving similar circumstances. Analysis: 1. The appeal was filed against an Order-in-Original confiscating goods and imposing penalties on the appellant for finishing leather goods with a lesser protective coat than prescribed by the Government of India. The appellants argued that the finishing was as per the requirements of their foreign buyers and the goods were re-processed before export. They cited a previous judgment where a similar appeal was allowed, leading to the setting aside of the impugned order based on the circumstances and buyer requirements. 2. The respondent contended that the need for re-processing before export indicated that the goods did not meet the prescribed norms initially. Questioning how the foreign buyers accepted the re-processed goods if they had initially approved the non-conforming goods, the respondent argued for the confiscation and penalties imposed due to violations at the time of export. 3. Upon considering the arguments, the Tribunal found that the facts of the current case were identical to those of the previous judgment where the appeal was allowed, and the impugned order was set aside. In both cases, deficiencies were rectified through re-processing for export, with minor variations not deemed deliberate attempts to export prohibited goods. Citing the previous judgment, the Tribunal allowed the current appeal with consequential relief to the appellant, setting aside the impugned order based on the similar circumstances and considerations. In conclusion, the Tribunal allowed the appeal, setting aside the order confiscating the goods and imposing penalties, following the precedent set in a previous judgment with comparable facts and outcomes.
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