https://www.taxtmi.com/caselaws?id=42654 The import entry for marble was construed in its technical and contextual sense because the tariff scheme separately listed marble, travertine, ecaussine, alabaster and other calcareous stones. On the technical and geological material, the imported slabs were calcareous limestone and not recrystallised or metamorphosed marble, so they did not fall within the restricted marble entry. The Court further noted that penalty would require culpability, and the importer's bona fide belief was supported by certificates and testing. The goods were therefore treated as outside the restriction, with confiscation, redemption fine and penalty held unsustainable. en-us Wed, 14 Feb 1990 00:00:00 +0530 Mon, 27 Oct 2025 21:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42654 The import entry for marble was construed in its technical and contextual sense because the tariff scheme separately listed marble, travertine, ecaussine, alabaster and other calcareous stones. On the technical and geological material, the imported slabs were calcareous limestone and not recrystallised or metamorphosed marble, so they did not fall within the restricted marble entry. The Court further noted that penalty would require culpability, and the importer's bona fide belief was supported by certificates and testing. The goods were therefore treated as outside the restriction, with confiscation, redemption fine and penalty held unsustainable. Case-Laws Customs Wed, 14 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42654