2010 (4) TMI 1112

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..... missioner of Customs confiscating the goods declared as "finished leather but found to be other than finished leather, in the absence of protective coating, with an option of redeeming the goods for being taken back to town on payment of a fine of Rs. 7 lakhs and imposition of penalty of Rs. 3 lakhs. 2. I have heard both sides. I find that there is no dispute that it is only the process of protec .....

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..... issioner of Csutoms, Chennai [2000 (119) E.L.T.656 (Tribunal)]. The ratio of these decisions is squarely applicable to the facts of the present case and hence following the same I set aside the impugned order of confiscation and imposition of penalty and direct the appellants to carry out the process of protective coating before exporting the goods. The appeal is thus allowed with consequential re .....

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