Weight variation rules: minor deviations ignored, moderate excess duties recovered manually, larger deviations trigger adjudication. Deviation bands govern weighment-based assessment: up to 1% variance ignored; 1%-5% variance requires inclusion of the excess goods' value in assessable value and manual recovery of differential duty at the Customs House cashier with departmental comments and register entry, without initiating adjudication; variance exceeding 5% will trigger adjudication under applicable law. Marble blocks, slabs and restricted goods are excluded and continue to be dealt with according to law.
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Provisions expressly mentioned in the judgment/order text.
Deviation bands govern weighment-based assessment: up to 1% variance ignored; 1%-5% variance requires inclusion of the excess goods' value in assessable value and manual recovery of differential duty at the Customs House cashier with departmental comments and register entry, without initiating adjudication; variance exceeding 5% will trigger adjudication under applicable law. Marble blocks, slabs and restricted goods are excluded and continue to be dealt with according to law.
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