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of <h1>Imported marble slabs penalty reduced from 22% to 10% after value enhancement dispute</h1> <h3>M/s. Advent Stone Calibration P. Ltd. Versus Commissioner of Customs, Bangalore</h3> M/s. Advent Stone Calibration P. Ltd. Versus Commissioner of Customs, Bangalore - TMI Issues:- Whether the direction of confiscation and imposition of fine and penalty on the imported marble slabs is justified.- Whether the quantum of fine and penalty arrived at by the learned Commissioner(Appeals) is justified or not.Analysis:The appeals were filed against the Order-in-Appeal passed by the Commissioner of Customs(Appeals), Bangalore, involving the clearance of imported marble slabs. The appellant imported marble slabs at a value less than 60 USD per square meter, violating the policy condition. The Department raised queries leading to confiscation of goods and imposition of penalties. The appellant contended that the goods were imported for the first time, unaware of the policy condition, and imported without a valid license due to a bona fide mistake. The Department unilaterally enhanced the value to 60 USD per square meter without a market survey. The learned AR for the Revenue supported the confiscation and penalties imposed. The Tribunal considered the circumstances and reduced the fines and penalties imposed by the Commissioner(Appeals), citing previous judgments. The Tribunal found the direction of confiscation and penalties justified but deemed the quantum of fines and penalties harsh. Relying on precedents, the Tribunal reduced the redemption fine and penalty to 10% and 5% of the enhanced value, respectively, in each appeal.In conclusion, the Tribunal modified the orders, reducing the fines and penalties to 10% and 5% of the enhanced value in each appeal, in line with previous judgments. The appeals were disposed of accordingly.
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