[decapello]

Fatboy
I've been in the sporting goods business for over 30 years, most of that time dealing with baseball gloves. One of the things you learn about leather it is a natural product. It comes from animals, and like people each one is different. No matter how sophisticated a leather tannery may be, some hides do not take the tanning chemicals like the other hides in the same tanning drum. What you get sometimes is as hide with weak leather, or one like your seat that does not accept being wet and returning to its finished state. The crusty feeling you describe sounds like a salt stain, you might try the vinegar and water suggestion from Patrickt's 1st link above. I'm afraid your seats panel will have to be replaced.
Good Luck, Mike