LAWS(MAD)-2002-7-147

B V LEATHERS Vs. SUPERINTENDENT OF POLICE

Decided On July 30, 2002
B.V.LEATHERS Appellant
V/S
SUPERINTENDENT OF POLICE Respondents

JUDGEMENT

(1.) These three Crl.O.Ps are filed by the manufacturers and exporters of finished leather. According to the manufacturers, the production of finished leather involves 25 operations and mainly they are technical in nature. Part of the operations are manual. Exports are made through Customs House. When the goods were tried to be exported, the Assistant Collector took samples and found that they did not satisfy the test of finished leather; when they were sent to the Central Leather Research Institute, it found that the same were not "finished leather" according to the standards fixed by them. Therefore, the containers containing leathers were seized. W.P.No.18356/97 was filed by the manufacturers and the goods were taken delivery of on deposit of 5% of the value of the goods. Thereafter, the Collector, Customs levied the penalty and fine which was equivalent to the value of the goods. The Commissioner of Customs also came to the conclusion based upon the opinion of the Central Leather Research Institute that the goods were not finished leather. Against that, the manufacturers filed an appeal to Custom, Excise and Gold (Control)Appellate Tribunal.(CEGAT). CEGAT accepted the plea of the accused and set aside the order passed by the Commissioner of Customs, Chennai.

(2.) In the mean while the Criminal prosecution was launched in C.C.Nos.2/1999, 231/1998 and 229/1999 and witnesses were examined.

(3.) At this stage, the petitions have been filed to quash the complaints.