2005 (6) TMI 454

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....ri P.K. Rai, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President].-  Heard both sides. The appellants filed this appeal against the Adjudication Order whereby the Commissioner of Customs confiscated the goods imported by the appellants allowed to be redeemed on payment of redemption fine of Rs. 60,000/- and imposed penalty of Rs. 12,000/-. 2.The appellants made import of ....

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....estion were lime stone which was technically termed as Crystaline Lime Stone. The adjudicating authority confiscated the goods on the ground that the goods in question are not rough random slabs of marble. 3.The contention of the appellants is that they had imported rough marble slabs and the goods were examined by the Customs authorities and it was found to be as per their declaration. The con....

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....the appellants. 4.The contention of the Revenue is that as per the advance licence the appellants are entitled to import rough marble stone and the present goods are not rough marble slab. Therefore, the appellants have mis-declared the goods. Accordingly the Commissioner has rightly confiscated the goods. 5.We find that in this case a consignment of rough marble was imported in 1994 and are....

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.... 2062/167(7-11-94) Colour is buff. Non-glazed and both sides are smooth. It can be said that the goods are ready to use depending on their end-use. All the polished glazed slabs/tiles can be used readily as facing stones while the polished unglazed slabs/tiles can be used as kitchen platforms, sinks in both bathrooms and toilets." Subsequently on 10-5-96, I.I.T., Mumbai gave another tes....