2017 (11) TMI 989

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..... Expos Leather Company Versus Commissioner of Customs, Chennai [2010 (4) TMI 1112 - CESTAT CHENNAI], where confiscation and imposing penalty was set aside after noting that no effort was made to export the goods in question and that the goods had been allowed to be taken back for the purpose of applying protective coating so as to make the goods conform to the definition of finished leather - appea .....

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..... the Hon ble High Court of Madras. Reference can be made to the following decisions: i) Vijayalakshmi Leather Vs. CC, Chennai - 2000 (119) ELT 656 (Tri.) ii) M/s. Expos Leather Co. Vs. CC, Chennai - 2010 (4) TMI 1112 CESTAT Chennai iii) M/s. Ahmed Overseas Corporation Vs. CC, Chennai - 2016 (4) TMI 502 CESTAT, Chennai iv) M/s. Meena Leather Exports other Vs. CC, Chenn. .....

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