2010 (7) TMI 391 - AT - Customs

Confiscation - absence of any prescription of the degree/percentage of tanning in the definition of finished leather , the goods cannot be held to be other than finished leather penalty set aside

Summary

The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellant, Ms. Jyoti Balasundaram, Vice-President, in a case involving the confiscation of export goods described as "Buff Sole Leather." The tribunal found that the goods should be considered finished leather as there was no specific requirement for the degree of tanning in the definition of "finished leather." The impugned order was set aside, and the appeal was allowed.