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        Case ID :

        2007 (4) TMI 446 - AT - Customs

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        Import policy consistency on marble slabs: no prima facie conflict shown between SAARC public notice and later value-based notification. A later import notification allowed free import of marble slabs only where the CIF value was US $ 2700 per CBM or more, but an earlier public notice ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Import policy consistency on marble slabs: no prima facie conflict shown between SAARC public notice and later value-based notification.

                                A later import notification allowed free import of marble slabs only where the CIF value was US $ 2700 per CBM or more, but an earlier public notice continued to permit SAARC imports without that value restriction. No prima facie inconsistency was shown between the two instruments because the public notice operated only in the limited field of SAARC imports under the same exim code. On that basis, the request for stay was not justified and the Commissioner (Appeals)' order setting aside confiscation was not stayed.




                                Issues: Whether the operation of the Commissioner (Appeals)' order setting aside confiscation of imported marble slabs should be stayed on the ground that the earlier public notice permitting free import from SAARC countries was inconsistent with the later notification prescribing a CIF value threshold for free import.

                                Analysis: The later notification prescribed free import of marble slabs of the specified heading only where the CIF value was US $ 2700 per CBM or more. The earlier public notice, however, carved out an exception for imports from SAARC countries and did not impose the same value restriction. Since the public notice operated in the limited field of SAARC imports and the exim code remained the same, no prima facie inconsistency with the later policy notification was shown.

                                Conclusion: The request for stay was not justified and the operation of the Commissioner (Appeals)' order was not stayed.


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                                ActsIncome Tax
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