https://www.taxtmi.com/caselaws?id=124449 Marble strips sawn and honed, but not transformed beyond the processing recognised in prior decisions, remained classifiable under Heading 2515.12 rather than Chapter 68, and that classification was upheld. Because goods falling under Heading 2515.12 required an import licence under the Exim Policy, import without such licence justified confiscation and the redemption fine was sustained as not excessive. Penalty was set aside, however, because the record did not establish wilful misdeclaration, which was necessary to support penal action in the customs proceedings. en-us Tue, 16 Sep 2008 00:00:00 +0530 Sat, 29 Sep 2012 14:56:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124449 Marble strips sawn and honed, but not transformed beyond the processing recognised in prior decisions, remained classifiable under Heading 2515.12 rather than Chapter 68, and that classification was upheld. Because goods falling under Heading 2515.12 required an import licence under the Exim Policy, import without such licence justified confiscation and the redemption fine was sustained as not excessive. Penalty was set aside, however, because the record did not establish wilful misdeclaration, which was necessary to support penal action in the customs proceedings. Case-Laws Customs Tue, 16 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124449