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

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