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TMI Blog1995 (5) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... als have been filed by the department and since the issue involved in the appeals is identical, I take up both the appeals together and dispose of them by a common order. 2. The issue for consideration in the above appeals filed by the department is as to whether the goods which was sought to be exported by the respondents as finished leather conformed to the statutory standards of finished ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t from it, it would also be seen that the issue as to whether the goods, namely, leather sought to be exported are finished one or semi-finished one itself was controversial by reason of deficiency in norms. In a batch of revisions, the Govt. of India, Deptt. of Revenue, by order No. 872-905/93, dated 31-12-1993 remanded the matter and the learned Collector (Appeals) while dealing with the issue a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 norms are identical and in regard to such cases, denial of drawback according to me may not be in order. I feel that the onus is on the department now to go into the facts of the cases, examine the issue afresh and come to a decision. The drawback Department has also rejected the drawback claims without giving any scope to the exporters to appear in person and explain their cases. This is also n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... censing authorities to cover the goods, these goods become liable for confiscation under Section 113(1) of the Customs Act, 1962, as amended." 5. Keeping in mind that a number of processes were involved in converting the raw leather into finished leather, a minor deficiency in the processing may not ipso facto make the leather as not fully finished leather. Keeping in mind that above factual ..... X X X X Extracts X X X X X X X X Extracts X X X X
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