2006 (10) TMI 269

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..... Mehta, CHA and N.D. Shah, Accts. Manager, for the Appellant. [Order]. - M/s Quality Marbles (hereinafter referred to as the appellants), imported polished marble slabs from China vide Bill of Entry No. 684139, 16-6-06 at a unit price of US $ 17 per square meter (FOB) and US $ 883 per CBM. As per the lower authority the contemporaneous import observed in NIDB for Polished marble slabs of Ch....

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....y submitted several evidences to prove that the same item is being cleared at Nhava Sheva at US$ 22. They stated that the consignment has already suffered a huge demurrage & detention charges of more than Rs. 4 lakhs. They requested to allow the appeal with consequential relief. They stated that there has been abnormal delay in issuing the order-in-original without any reason, thus resulting in hu....

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....ue has been enhanced to US$ 22/ sq. meter. The appellants have also submitted one Bill of Entry No. 831569, dated 8-8-06, regarding clearance of similar item at $19.27, but it is not clear whether the said case was adjudicated or not. Accordingly, the lower of the contemporaneous import noticed i.e. US$ 22/sq. meter should be taken for assessment, and the enhancement of price to 33/sq. meter is se....

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....ctively. Reference application against the said decision filed by department has been rejected by Hon'ble Bombay High Court as reported in 2003 (156) E.L.T. 14 (Bom.) = 2003 (57) RLT 243 (Bom). As per the appellants submission before lower authority, they have suffered detention/demurrage charges of Rs. 1,15,662/- (as on 31-7-06), and as per their pleading in the appeal the same is of more than 4 ....