2013 (9) TMI 507

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....NT The brief facts of the case as revealed from the adjudication order is that the appellant imported marble slabs declaring the value as 12 18 USD per sq. mt. The adjudicating authority enhanced the value to Rs.9,68,613/- and confiscated the goods for violation of DGFT Notification No. 18/(RE-2008)/2004-09 dated 30.6.2008 and allowed redemption on payment of fine of Rs. One lakh and imposed a ....

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....ering the declared value of Rs.3.32 lakhs. He also submits that the declared value is the market value otherwise the customs authorities could have enhanced the value. 3. The learned AR reiterates the findings of the Commissioner (Appeals). He submits that Commissioner (Appeals) set aside the enhanced value in view of the DGFT Notification wherein it has stated that free import is permitted pro....

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.... of the goods is justified. It is seen that the marble block / tiles are imported regularly in the trade and therefore the contention of the learned counsel that the appellant was not aware of the DGFT Notification is not acceptable and the decision of the Hon'ble Calcutta High Court is inapplicable herein. After considering the amount of declared value and it is a first time import on the facts a....