2015 (11) TMI 1401

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....dent : Shri Chatru Singh, Asstt. Commissioner (A.R.) ORDER Per : Ramesh Nair This appeal is directed against Order-in-Original No. 12/2003 dtd. 3/3/2004 passed by the Commissioner of Customs (Import), Raigad, wherein the Ld. Commissioner confiscated the consignment of 305 MTs and 75.34 MTs of Rough Marble Blocks valued at Rs. 56,71,298/- vide Bill of Entry No. 947220 dated 9/1/2004 and 94....

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.... licence, the import of rough marble blocks was held to be unauthorized import in contravention of Section 3 of Foreign Trade (Development and Regulations) Act, 1992 read with Section 11(2) (V) of Custom Act, 1962. Accordingly it was held that there is ITC violation. In addition the Bill of Entry No. 94221 it was found that the declared value was $ 308.16 CIF which is below the contemporaneous imp....

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.... judgment has been upheld by the Honble Supreme court as reported in 2011(264) ELT 3(S.C)]. It is his submission that facts of the case in all the marble imports are more or less same therefore the ratio of the Honble Supreme Court judgment in the Stoneman Marble Industries case should be made applicable in the present case and he prays to reduce redemption fine to 20% of CIF value and penalty t....

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....that appellants only plea is reduction of redemption find and penalty in accordance with the judgment of Stoneman Marble Industries case (supra) of Honble Supreme Court. We find that there are some contrary judgments, also as relied upon by the Revenue wherein this Tribunal without reducing the penalty upheld the fine and penalty confirmed by the lower authority. However we observed that the fac....