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TMI Blog2023 (9) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... lying upon the report of an expert to hold that the goods do not conform to the standard of Public Notice, they ought to have extracted the relevant portion as part of the order - both the authorities below have not placed the discussions or tests made in the report or the method of testing done by CLRI as part of the report. In the Order-in-Original as well as the Order-in-Appeal it is merely stated that CLRI reported that the goods do not conform to the criteria of Public Notice. If the report was available it would have been possible to check the type of test done and as to how the testing authority has arrived at the conclusion that there is no protective coating. The CLRI report is a very crucial document in deciding the issue as to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The value of this item alone works to be Rs.4,10,597/-(FOB) for the declared quantify of 4857.50 Sq. ft. 2.1 The consignment was permitted to be exported based on the assurance from the Exporter on an undertaking to furnish bond binding the exporter for the consequential action based on the test report by CLRI. Later, report was received from CLRI dated 24.09.2009 wherein it was reported that the leather does not satisfy the norms and conditions laid down in the public notice for the type of finished leather declared as Cow softy Upper Leather (crumbled) as there was no protective coat. The exporter vide letter dated 06.10.2009 requested to adjudicate the matter without issuing Show Cause Notice, but sought permission for a personal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment that the CLRI report stated that the goods does not satisfy the norms and conditions laid down in the Public Notice in the absence of protective coat. However, the said report has not been furnished to the appellant. Moreover, merely because it is stated that there is no protective coat it cannot be said that the goods are not finished leather. The protective coat is only one of 40 processes taken place before the export of the goods. The protective coat is given to avoid damage during the transit and has nothing to do with the processes required for finished leather. A copy of the report was not given to the appellant and the appellant does not know what is the actual fact stated in the report. There is no mis-declaration of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the records. It is submitted by the Ld. counsel for the appellant that the copy of the report was not furnished to the appellant. The Bench directed the Department to furnish the copy of the report. Though several adjournments were given, the Department could not furnish the CLRI report. It has to be seen that part of the consignment has been exported and only one item had been denied the benefit of duty exemption. When the Department is relying upon the report of an expert to hold that the goods do not conform to the standard of Public Notice, they ought to have extracted the relevant portion as part of the order. We find that both the authorities below have not placed the discussions or tests made in the report or the method of testing do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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