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    <title>2007 (4) TMI 446 - CESTAT, MUMBAI</title>
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    <description>A later import notification allowed free import of marble slabs only where the CIF value was US $ 2700 per CBM or more, but an earlier public notice continued to permit SAARC imports without that value restriction. No prima facie inconsistency was shown between the two instruments because the public notice operated only in the limited field of SAARC imports under the same exim code. On that basis, the request for stay was not justified and the Commissioner (Appeals)&#039; order setting aside confiscation was not stayed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=121540</link>
      <description>A later import notification allowed free import of marble slabs only where the CIF value was US $ 2700 per CBM or more, but an earlier public notice continued to permit SAARC imports without that value restriction. No prima facie inconsistency was shown between the two instruments because the public notice operated only in the limited field of SAARC imports under the same exim code. On that basis, the request for stay was not justified and the Commissioner (Appeals)&#039; order setting aside confiscation was not stayed.</description>
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