https://www.taxtmi.com/caselaws?id=114479 Imported rough marble blocks were held liable to confiscation for want of an import licence, but the quantum of redemption fine and penalty had to be fixed on the facts rather than by mechanically following later or materially different cases. As the import was treated as a first-time violation, with no proof of repeated or deliberate contravention, and contemporaneous Mumbai imports had been dealt with on a lower basis, parity and legitimate expectation supported reduction. The assumptions on market price and intended end use were not accepted as a safe basis for the higher quantum, so the fine and penalty were reduced. en-us Fri, 06 Aug 2004 00:00:00 +0530 Tue, 15 May 2012 19:00:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114479 Imported rough marble blocks were held liable to confiscation for want of an import licence, but the quantum of redemption fine and penalty had to be fixed on the facts rather than by mechanically following later or materially different cases. As the import was treated as a first-time violation, with no proof of repeated or deliberate contravention, and contemporaneous Mumbai imports had been dealt with on a lower basis, parity and legitimate expectation supported reduction. The assumptions on market price and intended end use were not accepted as a safe basis for the higher quantum, so the fine and penalty were reduced. Case-Laws Central Excise Fri, 06 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114479