2006 (12) TMI 140 - SCH - Customs

SC of India Admits Appeal on Imported Marbles Confiscation, Orders Fresh Examination

The SC of India admitted a civil appeal on the confiscation of imported marbles, remanding the matter for fresh examination. The order upholding ... Confiscation - Marble slabs - Advance License - confiscation is on the ground that the import is not of 'raw marble slabs' but is of 'semi finished marble' - Held that:- On examination of the imported marble slabs, the report made was that, 'Checked the description, verified, not raw/rough, verified, not polished sand not cut to regular size and shape, checked size and quantity'. On the basis of this report, the conclusion reached is that the import is not of raw marble slabs. - Matter remanded back with the question whether the imported consignment can be said to be raw marble slabs if the goods are neither polished nor cut to size and shape - Decided in favour of assessee. The Supreme Court of India condoned delay and admitted a civil appeal regarding the confiscation of imported marbles. The Court remanded the matter back to the adjudicating authority for fresh examination, clarifying that the order upholding confiscation of excess goods not covered by the license remains unchanged. The impugned order was set aside, and the civil appeal was disposed of.