Excess imported granite quantity can justify value loading, redemption fine, and penalty when the declared variation exceeds the notified limit.

Where imported polished granite slabs are found in excess of the declared quantity, the excess value is to be added and duty recovered under Public Notice No. 17/2010 dated 29.06.2010. The notice further provides that if the variation exceeds 5%, the matter is liable to adjudication with redemption fine and penalty. On that basis, the Tribunal treated the enhanced value, redemption fine, and penalty as consistent with the notice and found the contrary authorities cited by the importer distinguishable on facts.

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Issues: Whether the excess quantity of imported polished granite slabs, and the resultant enhancement of value, justified imposition of redemption fine and penalty under the Customs Act in view of Public Notice No. 17/2010 dated 29.06.2010.

Analysis: The Public Notice specifically provided that where the quantity of polished granite slabs varies from the declared quantity, the value of the excess quantity is to be added and duty recovered. It also provided that where the variation exceeds 5%, the case is liable to adjudication with redemption fine and penalty. The Tribunal found that the impugned orders were passed strictly in accordance with this public notice and that the decisions cited by the appellant were distinguishable on facts.

Conclusion: The excess quantity was rightly loaded in value, and the redemption fine and penalty were validly imposed. The challenge failed.

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