Classification of imports: use petrological test reports to finalise provisional marble assessments; valuation and refund rules apply. Finalise provisional marble import assessments using petrological classification and GSI, Nagpur test reports (GSI prevailing over CRCL if conflicting); reconstruct missing documents or obtain duplicate laboratory reports and decide cases on merits; do not condone excess imported quantity-initiate penal proceedings where excess exists; apply prescribed benchmark values for valuation with declared higher values prevailing; apply unjust enrichment principles to refunds while presuming pre-cleared duty was passed on; finalise pending cases per these instructions.
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Classification of imports: use petrological test reports to finalise provisional marble assessments; valuation and refund rules apply.
Finalise provisional marble import assessments using petrological classification and GSI, Nagpur test reports (GSI prevailing over CRCL if conflicting); reconstruct missing documents or obtain duplicate laboratory reports and decide cases on merits; do not condone excess imported quantity-initiate penal proceedings where excess exists; apply prescribed benchmark values for valuation with declared higher values prevailing; apply unjust enrichment principles to refunds while presuming pre-cleared duty was passed on; finalise pending cases per these instructions.
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