2004 (7) TMI 557

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he examination report on the relevant BE indicated - "Checked the description, quantity & size, verified, not raw/rough, verified not polished and not cut to regular shape and size".           On that basis, it was established that the goods were 'Marble slabs' and not "Rough random slabs of marble" as declared on the BE (as it appears from Paragraph 11 of impugned order). Therefore, mis-declaration was alleged and established. Paragraph 12 of the impugned order also records "12. The goods were found to be semi-finished marble slabs. The import licence produced by the party were for the "Relevant Marble slabs". The goods were not of this description i.e. raw marble and they were als....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....expertise in the field is required as claimed by the importers. I do not agree with the importer's contention that unpolished marble slabs are rough. The importers have also referred a judgment in the case No. C/476/95-A & C/477/ 95-A [1999 (112) E.L.T. 193 (Tribunal)]. I have also gone through the copy of the said judgment submitted by the importers. In appeals filed by M/s. Nitco Marble and Granites Pvt. Ltd. and M/s. Maharashtra Marble Co. against the Orders-in-Originals issued by the Collrs. of Nhava Sheva and Bombay respectively. CEGAT, New Delhi discussed this aspect in Paragraph 5 of their order. In these cases the entitlement was in respect of "Relevant raw marble slabs" and in some cases to "Raw Marble Slabs". The goods imported ag....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n in the licence. In the circumstances, the goods are liable for confiscation under Section 111 (d) & (m) of the Customs Act, 1962. As the goods were not covered under the Advance Licence produced by the importer, the benefit of Notification No. 203/92 - Cus. which was extended to them by virtue of this licence, was not available to them and the duty not levied because of the Notification, became recoverable under Section 28(a) of the Customs Act, 1962."           & he imposed a penalty of Rs. 20 lakhs under Section 112 (d) of the Customs Act, 1962 & ordered the finalization of assessment by denying the benefit of the Notification 208/92 by non-acceptance of the licences produced. (c) ....