Imposition of redemption fine and penalties unwarranted when goods are exported after re-processing

Futan Leathers Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai held that imposition of redemption fine and penalties when goods were provisionally released, reprocessed and exported after re-processing is unjustified and hence liable to be set aside. Facts- The appellants filed shipping bills for the export of an item declared as “Goat shoe suede pure finished leather” through Customs House Agent (CHA) M/s. Kalki Shipping Associates. On examination it was seen that the consignments in respect of Shri ALM Leather Exports and M/s. Futan Leathers did not conform to the standards of...