https://www.taxtmi.com/caselaws?id=431034 Where imported polished granite slabs are found in excess of the declared quantity, the excess value is to be added and duty recovered under Public Notice No. 17/2010 dated 29.06.2010. The notice further provides that if the variation exceeds 5%, the matter is liable to adjudication with redemption fine and penalty. On that basis, the Tribunal treated the enhanced value, redemption fine, and penalty as consistent with the notice and found the contrary authorities cited by the importer distinguishable on facts. en-us Mon, 28 Nov 2022 00:00:00 +0530 Mon, 05 Dec 2022 08:56:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431034 Where imported polished granite slabs are found in excess of the declared quantity, the excess value is to be added and duty recovered under Public Notice No. 17/2010 dated 29.06.2010. The notice further provides that if the variation exceeds 5%, the matter is liable to adjudication with redemption fine and penalty. On that basis, the Tribunal treated the enhanced value, redemption fine, and penalty as consistent with the notice and found the contrary authorities cited by the importer distinguishable on facts. Case-Laws Customs Mon, 28 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431034