Penalty Quashed: Lack of Intent to Export Semi-finished Leather as finished leather

Sri Vijayalakshmi Leathers Vs Commissioner of Customs (Exports) (CESTAT Chennai) In the case of Sri Vijayalakshmi Leathers vs. Commissioner of Customs (Exports) heard by the CESTAT Chennai, the appellant had filed a shipping bill in 2013 for the export of leather declared as “F/C Sheep Grain Finished Upper Leather.” However, upon examination, it was discovered that the goods did not meet the quality standards of finished leather. The Central Leather Research Institute (CLRI) report highlighted the absence of finishing coat and wax/oil coat, which are essential for categorizing leat...