Revenue cannot allege switching of samples without proper evidence

Thaya Tanning Company Vs Commissioner of Customs (CESTAT Chennai) Revenue alleged switching of the samples sent / taken to the Central Leather Research Institute (CLRI) for getting favourable certification for the goods as ‘Finished Leather’ and thereby facilitating fraudulent export of ‘Semi-finished Leather’ in the guise of ‘Finished Leather’, to evade payment of export duty and to avail duty drawback, apart from other incentives. Revenue has only alleged about the switching of samples, but has nowhere established how and where the switching had taken place since, admittedly, rig...